Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 278

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 278
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 sale, hedge, wash sale, conversion or other integrated or similar transaction; |

| ● | U.S. Holders (as defined below) whose functional currency 
 is not the U.S. dollar;                                   |

| ● | controlled foreign corporations; |

| ● | passive foreign investment companies; and |

| ● | partnerships (or entities or arrangements classified as partnerships                                                 
 or other pass-through entities for U.S. federal income tax purposes) and any beneficial owners of such partnerships. |

If a partnership (or other entity
or arrangement classified as a partnership or other pass-through entity for United States federal income tax purposes) is the beneficial
owner of our securities, the United States federal income tax treatment of a partner, member or other beneficial owner in such partnership
or other pass-through entity generally will depend on the status of the partner, member or other beneficial owner and the activities
of the partnership or other pass-through entity. If you are a partner, member or other beneficial owner of a partnership or other pass-through
entity holding our securities, you are urged to consult your own tax advisor regarding the tax consequences of the acquisition, ownership
and disposition of our securities.

Moreover, the discussion below
is based upon the provisions of the Code, the Treasury regulations promulgated thereunder and administrative and judicial interpretations
thereof, all as of the date hereof, and such provisions may be repealed, revoked, modified or subject to differing interpretations, possibly
on a retroactive basis, which may result in United States federal income tax consequences different from those discussed below. Furthermore,
this discussion does not address any aspect of United States federal non-income tax laws, such as gift or estate tax laws, or state,
local or non-United States tax laws.

We have not sought, and do not
expect to seek, a ruling from the IRS as to any United States federal income tax consequence described herein. The IRS may disagree with
the discussion herein, and its determination may be upheld by a court. Moreover, there can be no assurance that future legislation, regulations,
administrative rulings or court decisions will not adversely affect the accuracy of the statements in this discussion.

THIS DISCUSSION IS ONLY A SUMMARY OF CERTAIN UNITED
STATES FEDERAL INCOME TAX CONSIDERATIONS ASSOCIATED WITH THE ACQUISITION, OWNERSHIP AND DISPOSITION OF OUR SECURITIES. EACH PROSPECTIVE
INVESTOR IN OUR SECURITIES IS URGED TO CONSULT ITS OWN TAX ADVISOR WITH RES