Company: NIVFW
Filing Date: 2025-09-18
Form Type: F-1
Source: 0001213900-25-088927
Chunk: 185

Company: NewGenIvf Group Ltd
Filing Date: 2025-09-18
Form: F-1
Chunk 185
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 on the date of receipt. Generally, a U.S. Holder should not recognize any foreign
currency gain or loss if the foreign currency is converted into U.S. dollars on the date the payment is received. However, any gain
or loss resulting from currency exchange fluctuations during the period from the date the U.S. Holder includes the dividend payment
in income to the date such U.S. Holder actually converts the payment into U.S. dollars will be treated as ordinary income or
loss. That currency exchange income or loss (if any) generally will be income or loss from U.S. sources for foreign tax credit limitation
purposes.

To the extent that the amount
of any distribution made by the Company on the Class A Ordinary Shares exceeds the Company’s current and accumulated earnings and
profits for a taxable year (as determined under U.S. federal income tax principles), the distribution will first be treated as a
tax-free return of capital, causing a reduction in the adjusted basis of the U.S. Holder’s the Class A Ordinary Shares, and
to the extent the amount of the distribution exceeds the U.S. Holder’s tax basis, the excess will be taxed as capital gain
recognized on a sale or exchange as described below under “— Sale, Exchange, Redemption or Other Taxable Disposition
of the Company Securities.”

Sale, Exchange, Redemption or Other Taxable Disposition of the Company Securities

Subject to the discussion
below under “— Passive Foreign Investment Company Status,” a U.S. Holder will generally recognize gain or
loss on any sale, exchange, redemption, or other taxable disposition of the Class A Ordinary Shares and the Warrants in an amount equal
to the difference between the amount realized on the disposition and such U.S. Holder’s adjusted tax basis in such the Class
A Ordinary Shares or Warrants. Any gain or loss recognized by a U.S. Holder on a taxable disposition of the Class A Ordinary Shares
or Warrants will generally be capital gain or loss and will be long-term capital gain or loss if the holder’s holding period in
the Class A Ordinary Shares or Warrants exceeds one year at the time of the disposition. Preferential tax rates may apply to long-term
capital gains of non-corporate U.S. Holders (including individuals). The deductibility of capital losses is subject to limitations.
Any gain or loss recognized by a U.S. Holder on the sale or exchange of the Class A Ordinary Shares or the Warrants will generally
be treated as U.S. source gain