Company: GSRF
Filing Date: 2025-07-29
Form Type: S-1
Source: 0001213900-25-068819
Chunk: 258

Company: GSR IV Acquisition Corp.
Filing Date: 2025-07-29
Form: S-1
Chunk 258
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 is unclear whether a distribution treated as a dividend deemed paid to a non -corporateU.S. Holder would be eligible for the lower applicable long -termcapital gains rates as described above under “— Taxation of Distributions.” Taxation on the Disposition of Ordinary Shares and Rights Subject to the PFIC rules discussed below, upon a sale or other taxable disposition of our ordinary shares or rights which, in general, would include a redemption of ordinary shares as described below, and including as a result of a dissolution and liquidation in the event we do not consummate an initial business combination within the required time period, a U.S. Holder will generally recognize capital gain or loss. The amount of gain or loss recognized will generally be equal to the difference between (1) the sum of the amount of cash and the fair market value of any property received in such disposition (or, if the ordinary shares or public rights are held as part of units at the time of the disposition, the portion of the amount realized on such disposition that is allocated to the ordinary shares or public rights based upon the then fair market values of the ordinary shares and the public rights included in the units) and (2) the U.S. Holder’s adjusted tax basis in its ordinary shares or public rights so disposed of. A U.S. Holder’s adjusted tax basis in its ordinary shares or rights will generally equal the U.S. Holder’s acquisition cost (that is, the portion of the purchase price of a unit allocated to an ordinary share or public right, respectively, as described above under “— Allocation of Purchase Price and Characterization of a Unit”) reduced by any prior distributions treated as a return of capital. See “— Conversion or Lapse of Rights” below for a discussion regarding a U.S. Holder’s basis in an ordinary share acquired pursuant to a public right. 164 Long -termcapital gains recognized by non -corporateU.S. Holders are generally subject to U.S. federal income tax at a reduced rate of tax. Capital gain or loss will constitute long -termcapital gain or loss if the U.S. Holder’s holding period for the ordinary shares or rights exceeds one year. It is unclear whether the redemption rights with respect to the ordinary shares described in this prospectus may prevent a U.S. Holder from satisfying the applicable holding period requirements for this purpose. The deductibility of capital losses is subject to various limitations that are not described herein because a discussion of such limitations depends on each U.S. Holder’s particular facts and circumstances. Redemption of