Company: INTS
Filing Date: 2025-04-24
Form Type: S-1/A
Source: 0001628280-25-019491
Chunk: 51

Company: INTENSITY THERAPEUTICS, INC.
Filing Date: 2025-04-24
Form: S-1/A
Chunk 51
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 or Common Warrants for U.S. Holders -- Allocation of Purchase Price Between Common Stock or Pre-Funded Warrants and Common Warrants. ”

#### Common Warrants
The U.S. federal income tax treatment of a non-U.S. holder’s exercise of a Common Warrant, or the lapse of a Common Warrant held by a non-U.S. holder, generally will correspond to the U.S. federal income tax treatment of the exercise or lapse of a Common Warrant by a U.S. holder, as described under “ Material U.S. Federal Income Tax Considerations of Owning and Disposing of Common Stock, Pre-Funded Warrants or Warrants for U.S. Holders ” above, although to the extent a cashless exercise results in a taxable exchange, the rules described below under “ Material U.S. Federal Income Tax Consequences for Non-U.S. Holders—Gains on Sale or Other Taxable Disposition of Our Common Stock, Pre-Funded Warrants or Common Warrants ” would apply.

If contingent payments are made with respect to a Common Warrant, as described above under “ Material U.S. Federal Income Tax Considerations of Owning and Disposing of Common Stock, Pre-Funded Warrants or Warrants for U.S. Holders—Contingent Payments on the Common Warrants ”, such payments may be subject to a U.S. withholding tax. Any U.S. federal income tax required to be withheld on any portion of such contingent payment may be withheld from Common Stock delivered, sales proceeds subsequently paid or credited, or other amounts payable or distributable to a non-U.S. holder.

Distributions on Our Common Stock and Pre-Funded Warrants

As described in the section titled “Dividend Policy,” we do not anticipate paying any future distributions on our Common Stock. However, if we do make distributions on our Common Stock or Pre-Funded Warrants, such distributions will constitute dividends to the extent paid from our current or accumulated earnings and profits, as

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determined under U.S. federal income tax principles. If a distribution exceeds our current and accumulated earnings and profits, the excess will be treated as a tax-free return of the non-U.S. holder’s investment, up to such holder’s adjusted tax basis in the Common Stock or Pre-Funded Warrants (as applicable). Any remaining excess will be treated as capital gain from the sale or exchange of such Common Stock or Pre-Funded Warrants (as applicable), subject to