Company: INTS
Filing Date: 2025-04-22
Form Type: S-1
Source: 0001628280-25-018892
Chunk: 45

Company: INTENSITY THERAPEUTICS, INC.
Filing Date: 2025-04-22
Form: S-1
Chunk 45
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 or resident of the United States;

• a domestic corporation;

• an estate, the income of which is subject to U.S. federal income tax regardless of its source; or

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• a trust, if (A) a U.S. court is able to exercise primary supervision over the trust’s administration and one or more U.S. persons have authority to control all of the trust’s substantial decisions or (B) the trust has validly elected to be treated as a U.S. person for U.S. federal income tax purposes.

Allocation of Purchase Price Between Common Stock or Pre-Funded Warrants and Common Warrants

Because our Common Stock and accompanying Common Warrants, or Pre-Funded Warrants and accompanying Common Warrants, as applicable, are sold together, a purchaser of shares of our Common Stock and accompanying Common Warrants, or Pre-Funded Warrants and accompanying Common Warrants, as applicable, must allocate its purchase price between each share of Common Stock and Common Warrants or Pre-Funded Warrant and accompanying Common Warrants, as applicable, based on their respective relative fair market values at the time of issuance. This allocation of the purchase price will establish the holder’s initial tax basis for U.S. federal income tax purposes for each share of Common Stock or Pre-Funded Warrant, as applicable, and Common Warrant. A holder’s allocation of the purchase price among the Common Stock or Pre-Funded Warrants, as applicable, and Common Warrants is not binding on the IRS or the courts, and no assurance can be given that the IRS or the courts will agree with a holder’s allocation. Each holder should consult its own tax advisor regarding the allocation of the 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 (