Company: AEMD
Filing Date: 2025-09-05
Form Type: 424B4
Source: 0001683168-25-006701
Chunk: 58

Company: AETHLON MEDICAL INC
Filing Date: 2025-09-05
Form: 424B4
Chunk 58
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 to the entire dividend amount, and non-corporate holders may be subject to tax on such dividend at regular ordinary
income tax rates instead of the preferential rate that applies to qualified dividend income.

Gain or Loss on Sale, Taxable Exchange or Other Taxable Disposition of common stock. Upon a sale or other taxable disposition of our common stock, a U.S. holder
generally will recognize capital gain or loss in an amount equal to the difference between the amount realized and the U.S. holder’s
adjusted tax basis in the common stock. Any such capital gain or loss generally will be long-term capital gain or loss if the U.S. holder’s
holding period for the common stock so disposed of exceeds one year. If the holding period requirements are not satisfied, any gain on
a sale or taxable disposition of the shares would be subject to short-term capital gain treatment and would be taxed at regular ordinary
income tax rates. Long-term capital gains recognized by non-corporate U.S. holders will be eligible to be taxed at reduced rates. The
deductibility of capital losses is subject to limitations.

Generally, the amount of gain
or loss recognized by a U.S. holder is an amount equal to the difference between (i) the sum of the amount of cash and the fair market
value of any property received in such disposition and (ii) the U.S. holder’s adjusted tax basis in its common stock so disposed
of. A U.S. holder’s adjusted tax basis in its common stock generally will equal the U.S. holder’s acquisition cost for the
common stock or less, in the case of a share of common stock, any prior distributions treated as a return of capital. In the case of
any shares of common stock originally acquired as part of an investment unit, the acquisition cost for the share of common stock that
were part of such unit would equal an allocable portion of the acquisition cost of the unit based on the relative fair market values
of the components of the unit at the time of acquisition.

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Information Reporting and Backup Withholding. In general, information reporting requirements may apply to dividends paid to a U.S. holder and to the proceeds
of the sale or other disposition of our shares of common stock, unless the U.S. holder is an exempt recipient. Backup withholding may
apply to such payments if the U.S. holder fails to provide a taxpayer identification number, a certification of exempt status or has
been notified by the IRS that it is subject