Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 278

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 278
---
 in each ordinary
share generally should be the portion of the purchase price of the applicable unit allocated to such ordinary share, and a holder’s
initial tax basis in each one-half of one warrant generally should be the portion of the purchase price of the applicable unit allocated
to such one-half of one warrant. Any disposition by a holder of a unit should be treated for United States federal income tax purposes
as a disposition of the ordinary share and the one-half of one warrant comprising the unit, and the amount realized on the disposition
should be allocated between the ordinary share and the one-half of one warrant based on their respective fair market values at the time
of disposition (as determined by such holder based on all the relevant facts and circumstances). The separation of the ordinary share
and the one-half of one warrant constituting a unit and the combination of two-halves of a warrant into a single warrant generally should
not be a taxable event for United States federal income tax purposes.

The foregoing treatment of the
units, ordinary shares and warrants and a holder’s purchase price allocation is not binding on the IRS or the courts. Because there
are no authorities that directly address instruments that are similar to the units, no assurance can be given that the IRS or the courts
will agree with the characterization described above or the discussion below. Accordingly, each prospective investor is urged to consult
its tax own advisor regarding the tax consequences of an investment in a unit (including alternative characterizations of a unit). The
balance of this discussion assumes that the characterization of the units described above will be respected for United States federal
income tax purposes.

U.S. Holders

This section applies to you if
you are a “U.S. Holder.” A U.S. Holder is a beneficial owner of our units, ordinary shares or warrants that is, for United
States federal income tax purposes:

| ● | an individual who is a citizen or resident of the United States; |

| ● | a corporation (or other entity taxable as a corporation for                                                                       
 United States federal income tax purposes) organized in or under the laws of the United States, any state thereof or the District 
 of Columbia;                                                                                                                      |

| ● | an estate whose income is subject to United States federal 
 income tax regardless of its source; or                    |

| ● | a trust, if (i) a court within the United States is able to                                                                            
 exercise primary supervision over the administration of the trust and one or more “United States persons” (as defined                  
 in the