Company: ABTC
Filing Date: 2025-09-03
Form Type: 424B5
Source: 0001213900-25-083737
Chunk: 14

Company: American Bitcoin Corp.
Filing Date: 2025-09-03
Form: 424B5
Chunk 14
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 that purchase shares
of our Class A common stock offered by this prospectus supplement and the accompanying prospectus and that hold the shares of Class A
common stock as “capital assets” as defined in the Code (generally, property held for investment). Moreover, this summary
does not address all of the tax consequences that may be relevant to specific holders in light of their particular circumstances or to
holders subject to special treatment under U.S. federal income tax laws (such as banks, insurance companies, regulated investment companies,
real estate investment trusts, tax-exempt entities, dealers in securities, traders in securities that elect to use a mark to market method
of tax accounting or persons subject to special tax accounting rules as a result of any item of gross income with respect to our Class
A common stock being taken into account in an “applicable financial statement,” brokers, expatriates, entities or arrangements
treated as partnerships for U.S. federal income tax purposes, controlled foreign corporations, passive foreign investment companies, persons
that hold their Class A common stock as part of a straddle, hedge, conversion transaction or other integrated investment, and persons
subject to an alternative minimum tax), all of whom may be subject to tax rules that differ significantly from those summarized below.
In addition, this discussion does not address U.S. federal estate and gift tax considerations, alternative minimum tax considerations,
the Medicare tax or the effect of any state, local or non-U.S. tax law. There can be no assurance that the IRS will not assert, or that
a court will not sustain, a contrary position with respect to the U.S. federal income tax considerations described herein.

PROSPECTIVE INVESTORS SHOULD CONSULT THEIR TAX ADVISORS AS TO THE TAX CONSEQUENCES TO THEM OF THE OWNERSHIP AND DISPOSITION OF THE SHARES OF CLASS A COMMON STOCK, AS WELL AS THE APPLICABILITY OF U.S. FEDERAL, STATE OR LOCAL TAX LAWS, NON-U.S. TAX LAWS OR INCOME TAX TREATIES.

For purposes of this summary, a “Non-U.S. Holder” is a beneficial owner of Class A common stock, other than an entity or arrangement treated as a partnership for U.S. federal income tax purposes, that is not a U.S. Holder. A “U.S. Holder” is a beneficial owner of Class A common stock that is, for U.S. federal income tax purposes:

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 citizen or individual resident of the United States; |

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