Company: CL
Filing Date: 2025-11-03
Form Type: 424B2
Source: 0001104659-25-105106
Chunk: 34

Company: COLGATE PALMOLIVE CO
Filing Date: 2025-11-03
Form: 424B2
Chunk 34
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 Note, provided that the Notes are traded on an established securities market. A U.S. Holder that uses an accrual
method of accounting may elect such treatment for all purchases and sales for foreign currency of stock or securities traded on an established
securities market (which election cannot be changed without the consent of the IRS). Absent such an election, the amount realized by an
accrual method U.S. Holder in U.S. dollars is the U.S. dollar value of the euro received, determined at the spot rate on the trade date
of the disposition of the Note. Gain or loss realized upon the taxable disposition of a Note that is attributable to fluctuations in currency
exchange rates will be ordinary income or loss and such income or loss will not be treated as interest income or expense. The gain or
loss of a U.S. Holder attributable to fluctuations in currency exchange rates will be the difference between (i) the U.S. dollar
value of the U.S. Holder’s purchase price for the Note, determined using the spot rate on the date the Note is disposed of (or the
settlement date, if the Notes are traded on an established securities market and the U.S. Holder is either a cash basis taxpayer or an
electing accrual basis taxpayer), and (ii) the U.S. dollar value of the purchase price for the Note, determined using the spot rate
on the date the U.S. Holder acquired the Note. The foreign currency gain or loss will be recognized only to the extent of the total gain
or loss realized by the U.S. Holder on the disposition of the Note.

Except as discussed above with respect to foreign
currency gains or losses, gain or loss recognized on the sale, exchange, redemption, retirement, or other taxable disposition of a Note
generally will constitute capital gain or loss and will be long-term capital gain or loss if the U.S. Holder has held the Note for more
than one year. The deductibility of capital losses is subject to limitations.

A U.S. Holder will have a tax basis in euro received
on the sale, exchange, redemption, retirement or other taxable disposition of a Note equal to the U.S. dollar value of such euro, determined
at the time of such sale, exchange, redemption, retirement or other taxable disposition. Any gain or loss realized by a U.S. Holder on
a sale or other disposition of euro will be ordinary income or loss.

Medicare Tax on Net Investment Income.
Certain U.S. Hold