Company: JUNS
Filing Date: 2025-11-26
Form Type: S-1
Source: 0001493152-25-025204
Chunk: 229

Company: JUPITER NEUROSCIENCES, INC.
Filing Date: 2025-11-26
Form: S-1
Chunk 229
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 to any of which subsequent to the date of this prospectus
may affect the tax consequences described herein. This discussion does not address any aspect of U.S. state or local or non-U.S. taxation,
or any U.S. federal taxes other than income taxes (such as gift and estate taxes).

We have not sought, and do
not expect to seek, a ruling from the U.S. Internal Revenue Service (the “IRS”) as to any U.S. federal income tax consequence
described herein. The IRS may disagree with the discussion herein, and its determination may be upheld by a court. Moreover, there can
be no assurance that future legislation, regulations, administrative rulings or court decisions will not adversely affect the accuracy
of the statements in this discussion. You are urged to consult your tax advisor with respect to the application of U.S. federal tax laws
to your particular situation, as well as any tax consequences arising under the laws of any U.S. state or local or non-U.S. jurisdiction.

THIS DISCUSSION IS ONLY A SUMMARY OF CERTAIN U.S. FEDERAL INCOME TAX CONSEQUENCES ASSOCIATED WITH THE OWNERSHIP AND DISPOSITION OF shares of our Common Stock that are being offered pursuant to this prospectus. EACH PROSPECTIVE INVESTOR IN SHARES OF OUR COMMON STOCK IS URGED TO CONSULT ITS OWN TAX ADVISOR WITH RESPECT TO THE PARTICULAR TAX CONSEQUENCES TO SUCH INVESTOR OF THE OWNERSHIP AND DISPOSITION OF SHARES OF OUR COMMON STOCK, INCLUDING THE APPLICABILITY AND EFFECT OF ANY U.S. FEDERAL, STATE AND LOCAL, AND NON-U.S. TAX LAWS.

As used herein, the term “Non-U.S.
holder” means a beneficial owner of shares of our Common Stock (other than a partnership or an entity or arrangement treated as
a partnership) that is not a “U.S. person” for U.S. federal income tax purposes. A U.S. person is any person who or that is
for U.S. federal income tax purposes:

| ● | an individual who is a citizen or resident of the United States;                                                                           |
| ● | a corporation (or other entity treated as a corporation for U.S. federal income tax purposes) organized in or under the laws of the United 
 States, any state thereof or the District of Columbia;                                                                                     |
| ● | an estate the income of which is includible in gross income for U.S. federal income tax purposes regardless of