Company: IPCX
Filing Date: 2025-04-25
Form Type: 424B4
Source: 0001213900-25-035659
Chunk: 290

Company: Inflection Point Acquisition Corp. III
Filing Date: 2025-04-25
Form: 424B4
Chunk 290
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-U .S. Holders This section applies to you if you are a “Non -U.S. Holder.” As used herein, the term “Non -U.S. Holder” means a beneficial owner of our units, Class A ordinary shares or rights who or that is for United States federal income tax purposes: •a non -residentalien individual (other than certain former citizens and residents of the United States subject to U.S. tax as expatriates); •a foreign corporation; or •an estate or trust that is not a U.S. Holder; but generally does not include an individual who is present in the United States for 183 days or more in the taxable year of the disposition of our units, Class A ordinary shares or rights. These individuals should consult their tax advisors regarding the United States federal income tax consequences of the acquisition, ownership and disposition of our securities. 186 The characterization for United States federal income tax purposes of distributions of cash or other property on a Non -U.S. Holder’s Class A ordinary shares generally will correspond to the United States federal income tax characterization of such distributions of a U.S. Holder’s Class A ordinary shares, as described under “— U.S. Holde rs — Taxation of Distributions” above. Dividends paid or deemed paid to a Non -U.S. Holder in respect of our Class A ordinary shares generally will not be subject to United States federal income tax, unless the dividends are effectively connected with the Non -U.S. Holder’s conduct of a trade or business within the United States (and, if required by an applicable income tax treaty, are attributable to a permanent establishment or fixed base that such Non -U.S. Holder maintains in the United States). In addition, a Non -U.S. Holder generally will not be subject to United States federal income tax on any gain attributable to a sale or other disposition of our Class A ordinary shares or rights unless such gain is effectively connected with its conduct of a trade or business in the United States (and, if required by an applicable income tax treaty, is attributable to a permanent establishment or fixed base that such Non -U.S. Holder maintains in the United States). Dividends and gains that are effectively connected with the Non -U.S. Holder’s conduct of a trade or business in the United States (and, if required by an applicable income tax treaty, are attributable to a permanent establishment or fixed base in the United States) generally will be subject to United States federal income tax at the same regular United States federal