Glass, Inc., a corporation organized in U.K., has 100 shares of common stock. The shares are voting shares. Ownership of Glass is as follows.1. Ben, an Israeli individual, owns 20 shares2. Sarah, a US person, owns 20 shares3. Abigail, a US person, owns 30 shares4. Helen, a US person, owns 30 shares Is glass a CFC? Who are the US shareholders?

Glass, Inc., a corporation organized in UK, has 100 shares of common stock. The shares are voting shares. Ownership of Glass is as follows. . Ben, an Israeli individual, owns 20 shares . Sarah, a US person, owns 20 shares . Abigail, a US person, owns 30 shares . Helen, a US person, owns 30 shares Is Glass a CFC? Who are the US shareholders