Company: AIRJW
Filing Date: 2025-03-25
Form Type: 10-K
Source: 0001013762-25-002263
Chunk: 121

Company: AirJoule Technologies Corp.
Filing Date: 2025-03-25
Form: 10-K
Item: Item 1
Chunk 121
---
 at the time of the transaction. Any review by CFIUS of one or more of our past or potential future transactions involving a
foreign person may have outsized impacts on, among other things, the certainty, timing, feasibility and cost of the transaction in
question, and there can be no assurance that we and the foreign person will be able to maintain (if the transaction has already been
completed) or proceed with (if the transaction is pending) the transaction on acceptable terms or at all.

Changes in laws or regulations, or a failure to comply with any
laws and regulations, may adversely affect our business, investments and results of operations.

We are subject to laws, regulations and rules enacted by national,
regional and local governments and Nasdaq. In particular, we are required to comply with certain SEC, Nasdaq and other legal or regulatory
requirements. Compliance with, and monitoring of, applicable laws, regulations and rules may be difficult, time consuming and costly.
Those laws, regulations and rules and their interpretation and application may also change from time to time and those changes could have
a material adverse effect on our business, investments and results of operations. In addition, a failure to comply with applicable laws,
regulations and rules, as interpreted and applied, could have a material adverse effect on our business and results of operations.

Changes to, or changes to interpretations of, the U.S. federal,
state, local or other jurisdictional tax laws could have a material adverse effect on our business, financial condition and results of
operations.

All statements contained herein concerning U.S. federal income tax
(or other tax) consequences are based on existing law and interpretations thereof. The tax regimes to which we are subject or under which
we operate, including income and non-income taxes, are unsettled and may be subject to significant change. While some of these changes
could be beneficial, others could negatively affect our after- tax returns. Accordingly, no assurance can be given that the currently
anticipated tax treatment will not be modified by legislative, judicial or administrative changes, possibly with retroactive effect. In
addition, no assurance can be given that any tax authority or court will agree with any particular interpretation of the relevant laws.

State, local or other jurisdictions could impose, levy or otherwise
enforce tax laws against us. Tax laws and regulations at the state and local levels frequently change, especially in relation to the interpretation
of existing tax laws for new and emerging industries, and we cannot always reasonably predict the impact from, or the