Company: IMNN
Filing Date: 2025-03-19
Form Type: DRS
Source: 0001641172-25-000007
Chunk: 42

Company: Imunon, Inc.
Filing Date: 2025-03-19
Form: DRS
Chunk 42
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 earnings to avoid U.S. federal income tax;                            |

| 24 |

| CONFIDENTIAL TREATMENT REQUESTED BY IMUNON, INC.PURSUANT TO 17 C.F.R. SECTION 200.83 |

| ● | persons                                                                                                
 that acquire our Common Stock, pre-funded warrants or common warrants as compensation for services; or |
| ● | a                                                                                                      
 Non-U.S. Holder (as defined below under “—Definition of a U.S. Holder.”                                |

In addition, if a partnership, including any entity or arrangement classified as a partnership for U.S. federal income tax purposes, holds our Common Stock, pre-funded warrants or common warrants, the tax treatment of a partner generally will depend on the status of the partner, the activities of the partnership, and certain determinations made at the partner level. Accordingly, partnerships that hold our Common Stock, pre-funded warrants or common warrants, and partners in such partnerships, should consult their tax advisors regarding the U.S. federal income tax consequences to them of the acquisition, ownership, and disposition of our Common Stock, and the acquisition, ownership, exercise, expiration, and disposition of the pre-funded warrants and common warrants.

You are urged to consult your tax advisor with respect to the application of the U.S. federal income tax laws to your particular situation, as well as any tax consequences of the acquisition, ownership and disposition of our Common Stock, and the acquisition, ownership, exercise, expiration, and disposition of the pre-funded warrants and common warrants arising under the U.S. federal estate or gift tax rules or under the laws of any U.S. state or local or any non-U.S. or other taxing jurisdiction or under any applicable tax treaty.

Definition of a U.S. Holder

For purposes of this summary, a “U.S. Holder” is any beneficial owner of our Common Stock, pre-funded warrants or common warrants that is a “U.S. person,” and is not a partnership, or an entity treated as a partnership or disregarded from its owner, each for U.S. federal income tax purposes. A U.S. person is any person that, for U.S. federal income tax purposes, is or is treated as any of the following:

| ● | an                                                            
 individual who is a citizen or resident of the United States; |

| ● | a                                                                                                                                  
 corporation (or other entity taxable as a corporation for U.S. federal income tax purposes) created or organized under the laws of 
 the United States, any state thereof,