Company: NUTR
Filing Date: 2025-03-25
Form Type: CORRESP
Source: 0001641172-25-000449
Chunk: 151

Company: NUSATRIP Inc
Filing Date: 2025-03-25
Form: CORRESP
Chunk 151
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 who hold or receive our Common Stock pursuant to the exercise                                                
 of any option or otherwise as compensation;                                                                          |
| ● | persons who do not hold our Common Stock as a capital asset within                                                   
 the meaning of Section 1221 of the Code (generally, property held for investment); and                               |
| ● | persons deemed to sell our Common Stock under the constructive sale                                                  
 provisions of the Code.                                                                                              |

In addition, if a partnership, entity or arrangement classified as a partnership or flow-through entity for U.S. federal income tax purposes holds our Common Stock, the tax treatment of a partner generally will depend on the status of the partner and upon the activities of the partnership or other entity. A partner in a partnership or other such entity that will hold our Common Stock should consult his, her or its own tax advisor regarding the tax consequences of the ownership and disposition of our Common Stock through a partnership or other such entity, as applicable.

| 93 |

YOU ARE URGED TO CONSULT YOUR TAX ADVISOR WITH RESPECT TO THE APPLICATION OF THE U.S. FEDERAL INCOME TAX LAWS TO YOUR PARTICULAR SITUATION, AS WELL AS ANY TAX CONSEQUENCES OF THE PURCHASE, OWNERSHIP AND DISPOSITION OF OUR COMMON STOCK ARISING UNDER THE U.S. FEDERAL ESTATE OR GIFT TAX RULES OR UNDER THE LAWS OF ANY STATE, LOCAL, NON-U.S. OR OTHER TAXING JURISDICTION OR UNDER ANY APPLICABLE TAX TREATY.

Non-U.S. Holder Defined

For purposes of this discussion, a “non-U.S. holder” is a beneficial owner of our Common Stock that, for U.S. federal income tax purposes, is neither a “U.S. person” nor an entity (or arrangement) treated as a partnership. A “U.S. person” is any person that, for U.S. federal income tax purposes, is or is treated as any of the following:

| ● | an individual who is a citizen or resident of the United States;                                                                   |
| ● | a corporation or other entity taxable as a corporation created or organized                                                        
 in the United States or under the laws of the United States or any political subdivision thereof, or otherwise treated as such for 
 U.S. federal income tax purposes;                                                                                                  |
| ● | an estate whose income is subject to U.S. federal income tax regardless                                                            
 of its source; or                                                                                                                  |
| ● | a trust (x) whose administration is subject