Definition of a CFC. In each of the following scenarios, determine whether a foreign corporation with a single class of stock outstanding, is a controlled foreign corporation.

a. The foreign corporation's stock is owned equally by Alpha, a U.S. corporation, and Bart, a U.S. citizen, who owns no Alpha stock.

b. Assume the same facts as in Part a except Bart is a nonresident alien.

c. The foreign corporation's stock is owned 7% by Art, 49% by Phong, 29% by Colleen, and 15% by Danielle. Art, Colleen, and Danielle are US, citizens, and Phong is a nonresident alien. All four individuals are unrelated.

d. Assume the same facts as in Part c except Danielle is Art's daughter.