Assertion: chlorofluorocarbon's effect | /r/HasProperty | to treat a u.s. person
Facets:
value: as a u.s. shareholder
type: MANNER
Source sentences:
text: IRC 958(b) provides that the constructive ownership rules of IRC 318(a) apply to the extent that the effect is to treat a U.S. person as a U.S. shareholder or a foreign corporation as a CFC.