Company: AGCC
Filing Date: 2025-10-22
Form Type: 424B4
Source: 0001213900-25-101076
Chunk: 173

Company: Agencia Comercial Spirits Ltd.
Filing Date: 2025-10-22
Form: 424B4
Chunk 173
---
 as ordinary income; and •amounts allocated to each prior taxable year, other than the current taxable year or a pre -PFICyear, will be subject to tax at the highest tax rate in effect applicable to you for that year, and such amounts will be increased by an additional tax equal to interest on the resulting tax deemed deferred with respect to such years. 117 If we are classified as a PFIC for any taxable year during which you hold our Class A Ordinary Shares and any of our non -U.S. subsidiaries is also a PFIC, you will be treated as owning a proportionate amount (by value) of the shares of each such non -U.S. subsidiary classified as a PFIC for purposes of the application of these rules. Alternatively, a U.S. Holder of “marketable stock” (as defined below) in a PFIC may make a mark -to -marketelection for such stock of a PFIC to elect out of the tax treatment discussed in the two preceding paragraphs. If you make a valid mark -to -marketelection for the Class A Ordinary Shares, you will include in income each year an amount equal to the excess, if any, of the fair market value of the Class A Ordinary Shares as of the close of your taxable year over your adjusted basis in such Class A Ordinary Shares. You will be allowed a deduction for the excess, if any, of the adjusted basis of the Class A Ordinary Shares over their fair market value as of the close of the taxable year. However, deductions will be allowable only to the extent of any net mark -to -marketgains on the Class A Ordinary Shares included in your income for prior taxable years. Amounts included in your income under a mark -to -marketelection, as well as gain on the actual sale or other disposition of the Class A Ordinary Shares, will be treated as ordinary income. Ordinary loss treatment will also apply to the deductible portion of any mark -to -marketloss on the Class A Ordinary Shares, as well as to any loss realized on the actual sale or disposition of the Class A Ordinary Shares, to the extent that the amount of such loss does not exceed the net mark -to -marketgains previously included for such Class A Ordinary Shares. Your basis in the Class A Ordinary Shares will be adjusted to reflect any such income or loss amounts. If you make a mark -to -marketelection, tax rules that apply to distributions by corporations which are not PFICs would apply to distributions by us (