Company: IMNN
Filing Date: 2025-05-13
Form Type: S-1/A
Source: 0001641172-25-009814
Chunk: 48

Company: Imunon, Inc.
Filing Date: 2025-05-13
Form: S-1/A
Chunk 48
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 that jurisdiction. Persons into whose possession this prospectus comes are advised to inform themselves about and to observe any restrictions relating to the offering and the distribution of this prospectus. This prospectus does not constitute an offer to sell or a solicitation of an offer to buy any securities offered by this prospectus in any jurisdiction in which such an offer or a solicitation is unlawful.

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<div align='center'>MATERIAL UNITED STATES FEDERAL INCOME TAX CONSIDERATIONS</div>

The following is a summary of the material U.S. federal income tax consequences of the acquisition, ownership and disposition of our Common Stock, and the acquisition, ownership, exercise, expiration or disposition of the common warrants and pre-funded warrants, but does not purport to be a complete analysis of all the potential tax considerations relating thereto. This summary is based upon the provisions of the Internal Revenue Code of 1986, as amended (the “ Code”), Treasury Regulations promulgated thereunder, administrative rulings and judicial decisions, all as of the date hereof. These authorities may be changed or subject to differing interpretations, possibly with retroactive effect, so as to result in U.S. federal income tax consequences different from those set forth below. We have not sought and will not seek any ruling from the Internal Revenue Service (the “ IRS”) with respect to the statements made and the conclusions reached in the following summary, and there can be no assurance that the IRS or a court will agree with such statements and conclusions.

This summary also does not address the tax considerations arising under the laws of any U.S. state or local or any non-U.S. jurisdiction, estate or gift tax, the 3.8% Medicare tax on net investment income or any alternative minimum tax consequences. In addition, this discussion does not address tax considerations applicable to a holder’s particular circumstances or to a holder that may be subject to special tax rules, including, without limitation:

| ● | banks,                                                                                                                              
 insurance companies or other financial institutions;                                                                                |
| ● | tax-exempt                                                                                                                          
 or government organizations;                                                                                                        |
| ● | brokers                                                                                                                             
 or dealers in securities or currencies;                                                                                             |
| ● | traders                                                                                                                             
 in securities that elect to use a mark-to-market method of accounting for their securities holdings;                                |
| ● | persons                                                                                                                             
 that own, or are deemed to own, more than five percent of our capital stock;                                                        |
| ● | certain                                                                                                                             
 U.S. expatriates (such