Company: JUNS
Filing Date: 2025-11-26
Form Type: S-1
Source: 0001493152-25-025204
Chunk: 228

Company: JUPITER NEUROSCIENCES, INC.
Filing Date: 2025-11-26
Form: S-1
Chunk 228
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 be relevant to a particular holder in light of such holder’s particular
circumstances, including but not limited to the alternative minimum tax, the Medicare tax on certain net investment income and the different
consequences that may apply if you are subject to special rules under U.S. federal income tax laws that apply to certain types of investors,
including but not limited to:

| ● | banks, financial institutions or financial services entities;                                            |
| ● | broker, dealers or traders in securities;                                                                |
| ● | governments or agencies or instrumentalities thereof;                                                    |
| ● | regulated investment companies or mutual funds;                                                          |
| ● | real estate investment trusts;                                                                           |
| ● | expatriates or former citizens or long-term residents of the United States;                              |
| ● | except as specifically provided below, persons that actually or constructively own five percent or more  
 (by vote or value) of our Common Stock;                                                                  |
| ● | persons that acquired shares of our Common Stock pursuant to an exercise of employee share options, in   
 connection with employee share incentive plans or otherwise as compensation;                             |
| ● | insurance companies;                                                                                     |
| ● | persons subject to a mark-to-market method of accounting;                                                |
| ● | persons holding shares of our Common Stock as part of a “straddle,” constructive sale, hedge,            
 wash sale, conversion or other integrated or similar transaction;                                        |
| ● | partnerships or other pass-through entities or arrangements for U.S. federal income tax purposes and any 
 holders of interests therein;                                                                            |
| ● | tax-exempt entities;                                                                                     |
| ● | controlled foreign corporations;                                                                         |
| ● | passive foreign investment companies; and                                                                |

| ● | U.S. holders. |

If a partnership (including
an entity or arrangement treated as a partnership for U.S. federal income tax purposes) holds shares of our Common Stock, the tax treatment
of a partner in such partnership will generally depend upon the status of the partner, the activities of the partnership and certain determinations
made at the partner level. If you are a partnership or a partner of a partnership holding shares of our Common Stock, you are urged to
consult your tax advisor regarding the tax consequences of the ownership and disposition of shares of our Common Stock.

This discussion is based on
the Code, and administrative pronouncements, judicial decisions and final, temporary and proposed Treasury regulations as of the date
hereof, which are subject to change, possibly on a retroactive basis, and changes