Company: GIGGU
Filing Date: 2025-11-12
Form Type: S-4
Source: 0001193125-25-277896
Chunk: 393

Company: GigCapital7 Corp.
Filing Date: 2025-11-12
Form: S-4
Chunk 393
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 as a taxable corporation for U.S. federal income tax purposes generally will qualify for the dividends received deduction if the requisite holding period is satisfied. With certain exceptions (including, but not limited to, dividends treated as investment income for purposes of investment interest deduction limitations), and provided certain holding period requirements are met, dividends paid to a non-corporateU.S. Holder may constitute “qualified dividend income” that will be subject to tax at reduced rates accorded to long-term capital gains.

| 2. | Gain or Loss on Sale, Taxable Exchange or Other Taxable Disposition of Domesticated GigCapital7 Securities |

Upon a sale or other taxable disposition of Domesticated GigCapital7 Securities (which, in general, would include a redemption of Domesticated GigCapital7 Warrants that is treated as a sale of such warrants as described below), a U.S. Holder generally will recognize capital gain or loss in an amount equal to the difference between the amount realized and the U.S. Holder’s adjusted tax basis in the Domesticated GigCapital7 Securities. Any such capital gain or loss generally will be long-term capital gain or loss if the U.S. Holder’s holding period for the Domesticated GigCapital7 Securities so disposed of exceeds one (1) year. Long-term capital gains recognized by non-corporateU.S. Holders may be eligible to be taxed at reduced rates. The deductibility of capital losses is subject to limitations. Generally, the amount of gain or loss recognized by a U.S. Holder is an amount equal to the difference between (i) the sum of the amount of cash and the fair market value of any property received in such disposition and (ii) the U.S. Holder’s adjusted tax basis in its Domesticated GigCapital7 Securities so disposed of. See the section entitled “ —A. Tax Effects of the Domestication to U.S. Holders” above for a discussion of a U.S. Holder’s adjusted tax basis in its Domesticated GigCapital7 Securities following the Domestication. See the section entitled “ —3. Exercise, Lapse or Redemption of Domesticated GigCapital7 Warrants” below for a discussion regarding a U.S. Holder’s tax basis in Domesticated GigCapital7 Common Stock acquired pursuant to the exercise of a Domesticated GigCapital7 Warrant. See the section entitled “ Material U.S. Federal Income Tax Considerations of the Merger to Holders of Hadron Energy Stock and Hadron Energy—I. U.S. Holders” below for a discussion of a U