Match the Definition with the Correct Term

Match the definition with the correct term. Not all of the terms have a match. A definition can be used more than once.
-Ownership threshold for U.S. shareholders to be deemed a controlled foreign corporation.

A) Foreign base company income
B) Foreign personal holding company income
C) Controlled foreign corporation
D) U.S. shareholder
E) Previously taxed income
F) More than 10 percent
G) More than 50 percent
H) More than 80 percent