Company: SXTPW
Filing Date: 2025-08-15
Form Type: PRE 14A
Source: 0001213900-25-077435
Chunk: 58

Company: 60 DEGREES PHARMACEUTICALS, INC.
Filing Date: 2025-08-15
Form: PRE 14A
Chunk 58
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We have not sought and will not seek an opinion
of counsel or 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 is limited to stockholders that are
U.S. holders, as defined below, and that hold our common stock as a capital asset (generally, property held for investment).

This summary is for general information only and
does not address all U.S. federal income tax considerations that may be applicable to a holder’s particular circumstances or to
holders that may be subject to special tax rules, such as, for example, brokers and dealers in securities, currencies or commodities,
banks and financial institutions, regulated investment companies, real estate investment trusts, expatriates, tax-exempt entities, governmental
organizations, traders in securities that elect to use a mark-to-market method of accounting for their securities, certain former citizens
or long-term residents of the U.S., insurance companies, persons holding shares of our common stock as part of a hedging, integrated or
conversion transaction or a straddle or persons deemed to sell shares of our common stock under the constructive sale provisions of the
Code, persons that hold more than 5% of our common stock, persons that hold our common stock in an individual retirement account, 401(k)
plan or similar tax-favored account or partnerships or other pass-through entities for U.S. federal income tax purposes and investors
in such entities.

This summary does not address any U.S. federal
tax consequences other than U.S. federal income tax consequences (such as estate or gift tax consequences), the Medicare tax on net investment
income, the alternative minimum tax or any U.S. state, local or foreign tax consequences. This summary also does not address any U.S.
federal income tax considerations relating to any other transaction other than the Reverse Stock Split.

For purposes of this summary, a “U.S. holder”
means a beneficial owner of our common stock that is, for U.S. federal income tax purposes:

| ● | an individual who is a citizen 
 or resident of the U.S.;       |

| ● | a corporation created or organized                                               
 in or under the laws of the U.S., any state thereof or the District of Columbia; |

| ● | an estate the income of which                                           
 is subject to U.S. federal income taxation regardless of its source;