Company: CRAC
Filing Date: 2025-09-04
Form Type: S-1/A
Source: 0001213900-25-084243
Chunk: 281

Company: Crown Reserve Acquisition Corp. I
Filing Date: 2025-09-04
Form: S-1/A
Chunk 281
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 the unit and each component of the unit as capital assets within the meaning of Section 1221 of the U.S. Internal Revenue Code of 1986, as amended, or the Code. This discussion assumes that the Class A ordinary shares, warrants, and Share Rights will trade separately and that any distributions made (or deemed made) by us on our Class A ordinary shares and any consideration received (or deemed received) by a holder in consideration for the sale or other disposition of our securities will be in U.S. dollars. This discussion is a summary only and does not consider all aspects of U.S. federal income taxation that may be relevant to the acquisition, ownership and disposition of our securities by a prospective investor in light of its particular circumstances. In addition, this discussion does not address the U.S. federal income tax consequences to holders that are subject to special rules, including, without limitation: •financial institutions or financial services entities; •broker -dealers; •taxpayers that are subject to the mark -to-marketaccounting rules; •tax -exemptentities; •governments or agencies or instrumentalities thereof; •insurance companies; •regulated investment companies; •real estate investment trusts; •expatriates or former long -termresidents of the United States; •persons that actually or constructively own five percent or more of our shares by vote or value; •persons that acquired our securities pursuant to an exercise of employee share options, in connection with employee share incentive plans or otherwise as compensation; •persons that hold our securities as part of a straddle, constructive sale, hedging, conversion or other integrated or similar transaction; •U.S. Holders (as defined below) whose functional currency is not the U.S. dollar; •our sponsor, founders, officers or directors, S corporations; •controlled foreign corporations; or •passive foreign investment companies. 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and administrative and judicial interpretations thereof, all as of the date hereof, and such provisions may be repealed, revoked, modified or subject to differing interpretations, possibly on a retroactive basis, so as to result in U.S. federal income tax consequences different from those discussed below. Furthermore, this discussion does not address the 177 potential application of the alternative minimum tax, the Medicare contribution tax, any aspect of U.S. federal non -incometax laws, such as gift or estate tax laws, state, local or non -U.S