Company: INTS
Filing Date: 2025-04-24
Form Type: S-1/A
Source: 0001628280-25-019491
Chunk: 47

Company: INTENSITY THERAPEUTICS, INC.
Filing Date: 2025-04-24
Form: S-1/A
Chunk 47
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 purchase price among the Common Stock or Pre-Funded Warrants, as applicable, and Common Warrants.

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 and Pre-Funded Warrants. However, if we do make cash or other property distributions on our Common Stock or Pre-Funded Warrants, such distributions will constitute dividends for U.S. federal income tax purposes to the extent paid out of our current or accumulated earnings and profits, as determined for U.S. federal income tax purposes. Amounts not treated as dividends for U.S. federal income tax purposes will constitute a return of capital to the extent of the holder’s tax basis in our Common Stock or Pre-Funded Warrants (as applicable), and, thereafter, as gain on the sale or other disposition of our Common Stock or Pre-Funded Warrants (as applicable), which is taxed as described under “— Gains on Sale or Other Taxable Disposition of Our Common Stock or Pre-Funded Warrants ” below.

Dividends received by a corporate U.S. holder may be eligible for a dividends received deduction, subject to applicable limitations. Dividends received by certain non-corporate U.S. holders, including individuals, are generally taxed at the lower applicable capital gains rate provided certain holding period and other requirements are satisfied.

Gains on Sale or Other Taxable Disposition of Our Common Stock or Pre-Funded Warrants

Upon the sale or other taxable disposition of our Common Stock or Pre-Funded Warrants (as applicable), a U.S. holder generally will recognize capital gain or loss equal to the difference between (i) the amount of cash and the fair market value of any property received upon the sale or other taxable disposition and (ii) such U.S. holder’s adjusted tax basis in the Common Stock or Pre-Funded Warrants (as applicable). Such capital gain or loss will be long-term capital gain or loss if the U.S. holder’s holding period in such Common Stock or Pre-Funded Warrants (as applicable) is more than one year at the time of the sale or other taxable disposition. Long-term capital gains recognized by certain non-corporate U.S. holders, including individuals, generally will be subject to reduced rates of U.S. federal income tax. The deductibility of capital losses is subject to certain limitations.

Sale or Other Taxable Disposition of Common Warrants

Upon the sale or other taxable