Company: CF
Filing Date: 2025-11-21
Form Type: 424B2
Source: 0001104659-25-115010
Chunk: 59

Company: CF Industries Holdings, Inc.
Filing Date: 2025-11-21
Form: 424B2
Chunk 59
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 “capital asset” within the meaning of Section 1221 of the Code (generally property held for investment) by a person who purchases the note on original issuance at the first price at which a substantial portion of the notes of the applicable series is sold for cash to persons other than bond houses, brokers, or similar persons or organizations acting in the capacity of underwriters, placement agents or wholesalers. This summary does not address any U.S. federal tax consequences other than U.S. federal income tax consequences (such as estate and gift tax consequences), or the tax consequences arising under the laws of any non-U.S., state, local or other jurisdiction or any income tax treaty. In addition, this discussion does not address all aspects of U.S. federal income taxes, including any alternative minimum tax and Medicare contribution tax consequences, and does not deal with all tax consequences that may be relevant to holders in light of their particular circumstances or status, or to certain categories of investors that may be subject to special rules, such as:

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tax consequences to brokers or dealers in securities or currencies, banks or other financial institutions, regulated investment companies, real estate investment trusts, tax-exempt entities for U.S. federal income tax purposes, governmental entities, insurance companies, traders in securities that elect to use a mark-to-market method of tax accounting for their securities;

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tax consequences to holders of debt instruments that are repaid with the proceeds of this offering;

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tax consequences to persons holding notes as a part of a straddle, integrated, conversion or other “synthetic security” or persons deemed to sell the notes under the constructive sale provisions of the Code;

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tax consequences to U.S. holders, as defined below, whose “functional currency” is not the U.S. dollar;

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tax consequences to “controlled foreign corporations,” “passive foreign investment companies,” and corporations that accumulate earnings to avoid U.S. federal income tax;

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tax consequences to persons subject to anti-inversion, base erosion or anti-abuse rules;

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persons subject to special tax accounting rules as a result of any item of gross income with respect to the notes being taken into account in an “applicable financial statement” (within the meaning of Section 451(b) of the Code) and persons holding the notes through individual retirement accounts and other tax-deferred accounts;

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tax consequences to partnerships and other entities or arrangements treated as pass-through entities for U.S. federal income tax purposes and investors therein; and

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tax consequences to certain former citizens or residents of the United States