; (bb) files income tax returns in the United States demonstrating more than $5,000,000 in gross receipts or sales; (cc) has an operating presence at a physical location within the United States; and (dd) has more than 100 shareholders; or (XV) any corporation or limited liability company which is owned, in whole or in substantial part, by an entity described in subclause (I), (II), (III), (IV), (V), (VI), (VII), (VIII), (IX), (X), (XI), (XII), (XIII), or (XIV)