Company: IPCX
Filing Date: 2025-04-25
Form Type: 424B4
Source: 0001213900-25-035659
Chunk: 291

Company: Inflection Point Acquisition Corp. III
Filing Date: 2025-04-25
Form: 424B4
Chunk 291
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 income tax rates applicable to a comparable U.S. Holder and, in the case of a Non -U.S. Holder that is a corporation for United States federal income tax purposes, also may be subject to an additional branch profits tax at a 30% rate or a lower applicable tax treaty rate. As described under “ — U.S. Holders — Acquisition of Ordinary Shares Pursuant to Rights,” the tax treatment of the rights for U.S. federal income tax purposes and the tax consequences of an acquisition of our Class A ordinary shares pursuant to the rights are unclear and will depend on the tax treatment of any initial business combination. In addition, the tax treatment of a right that expires worthless is unclear. Accordingly, Non -U.S. Holders should consult their tax advisors regarding the tax consequences of an acquisition of Class A ordinary shares pursuant to rights and the tax treatment of the rights and the consequences to them of any initial business combination and the tax treatment of any losses that result if the rights expire worthless. The characterization for United States federal income tax purposes of the redemption of the Non -U.S. Holder’s Class A ordinary shares generally will correspond to the United States federal income tax treatment of such a redemption of a U.S. Holder’s Class A ordinary shares, as described under “— U.S. Holders — Redemption of Class A Ordinary Shares”, and the consequences of the redemption to the Non -U.S. Holder will be as described in the paragraphs above under the heading “— Non -U .S. Holders” based on such characterization. Information Reporting and Backup Withholding Dividend payments with respect to our Class A ordinary shares and proceeds from the sale, exchange or redemption of our Class A ordinary shares or rights may be subject to information reporting to the IRS and possible United States backup withholding. Backup withholding will not apply, however, to a U.S. Holder who furnishes a correct taxpayer identification number and makes other required certifications, or who is otherwise exempt from backup withholding and establishes such exempt status. A Non -U.S. Holder generally will eliminate the requirement for information reporting and backup withholding by providing certification of its foreign status, under penalties of perjury, on a duly executed applicable IRS Form W -8or by otherwise establishing an exemption. Backup withholding is not an additional tax. Amounts withheld as backup withholding may be credited against a holder’s United States federal income tax liability, and a holder generally may obtain a refund of any excess amounts withheld under the backup withholding rules by timely filing the appropriate claim for refund with the IRS and