Company: IMNN
Filing Date: 2025-05-19
Form Type: S-1/A
Source: 0001641172-25-011388
Chunk: 52

Company: Imunon, Inc.
Filing Date: 2025-05-19
Form: S-1/A
Chunk 52
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, 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, or the District of Columbia;                                                                 |

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

| ● | a                                                                                                                                    
 trust that (1) is subject to the primary supervision of a U.S. court and the control of one or more U.S. persons (within the meaning 
 of Section 7701(a)(30) of the Code), or (2) has a valid election in effect to be treated as a U.S. person for U.S. federal income    
 tax purposes.                                                                                                                        |

For purposes of this summary, a “Non-U.S. Holder” is any beneficial owner of our Common Stock, pre-funded warrants or common warrants that is neither a U.S. Holder nor a partnership