Total voting power and value.
Total voting power and value. In determining whether one foreign person owns 25 percent of the total voting power of all classes of stock of a corporation entitled to vote or 25 percent of the total value of all classes of stock of a corporation, consideration will be given to all the facts and circumstances of each case, under principles similar to 1.9571(b)(2) (consideration of arrangements to shift formal voting power away from a foreign person).