Iran, North Korea, Cuba, and the regime of Nicolas Maduro in Venezuela. (3) Exception for certain publicly traded corporations (A) In general An entity shall not be treated as described in paragraph (1)(D) if— (i) such entity is a specified publicly traded corporation, or (ii) specified publicly traded corporations (in the aggregate) control such entity. (B) Specified publicly traded corporation (i) In general The term specified publicly traded corporation means any corporation if— (I) the stock of such corporation is regularly traded on an established securities market located in the United States, and (II) specified disqualified persons do not (in the aggregate) control such corporation. (ii) Specified disqualified persons The term specified disqualified persons means, with respect to any corporation referred to in clause (i), any person which— (I) is described in subparagraph (A), (B), or (C) of paragraph (1), and (II) has 10-percent control such entity. (c) Prorated tax on acquisitions by entities not more than 50 percent controlled by disqualified persons (1) In general In the case of any disqualified person described in subsection (b)(1)(D) with respect to which persons described in subparagraph (A), (B), or (C) of subsection (b)(1) do not (in the aggregate) control such disqualified person, subsection (a) shall be applied by substituting the applicable percentage of the amount for the amount . (2) Applicable percentage For purposes of this section, the term applicable percentage means, with respect to any disqualified person to which paragraph (1) applies, the highest percentage which could be substituted for 50 percent both places it appears in section 954(d)(3) without causing persons described in subparagraph (A), (B), or (C) of subsection (b)(1) (in the aggregate) to control (determined by taking into account such substitution) such disqualified person. (d) Control For purposes of this section— (1) In general The term control has the meaning given such term under section 954(d)(3), determined by