Company: YCY-WT
Filing Date: 2025-08-22
Form Type: S-1
Source: 0001213900-25-079440
Chunk: 340

Company: AA Mission Acquisition Corp. II
Filing Date: 2025-08-22
Form: S-1
Chunk 340
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; 205 •persons that hold our securities as part of a straddle, constructive sale, hedge, wash sale, conversion or other integrated or similar transaction; •persons that are subject to the “applicable financial statement” accounting rules under Section 451 of the Code; •U.S. Holders (as defined below) whose functional currency is not the U.S. dollar; •controlled foreign corporations; •passive foreign investment companies; and •partnerships (or entities or arrangements classified as partnerships or other pass -throughentities for U.S. federal income tax purposes) and any beneficial owners of such partnerships. Moreover, the discussion below is based upon the provisions of the Code, the Treasury regulations promulgated thereunder and administrative and judicial interpretations thereof, all as of the date hereof, and such provisions may be repealed, revoked, modified or subject to differing interpretations, possibly on a retroactive basis, which may result in United States federal income tax consequences different from those discussed below. Furthermore, this discussion does not address any aspect of United States federal non -incometax laws, such as gift or estate tax laws, or state, local or non -UnitedStates tax laws. We have not sought, and do not expect to seek, a ruling from the United States Internal Revenue Service (“IRS”) as to any United States 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. If a partnership (or other entity or arrangement classified as a partnership or other pass -throughentity for United States federal income tax purposes) is the beneficial owner of our securities, the United States federal income tax treatment of a partner, member or other beneficial owner in such partnership or other pass -throughentity generally will depend on the status of the partner, member or other beneficial owner and the activities of the partnership or other pass -throughentity. If you are a partner, member or other beneficial owner of a partnership or other pass -throughentity holding our securities, you are urged to consult your own tax advisor regarding the tax consequences of the acquisition, ownership and disposition of our securities. THIS DISCUSSION IS ONLY A SUMMARY OF UNITED STATES FEDERAL INCOME TAX CONSIDERATIONS ASSOCIATED WITH THE ACQUISITION, OWNERSHIP AND DISPOSITION OF OUR SECURITIES. EACH PROSPECTIVE IN