The document discusses the tax implications for U.S. holders of common stock and warrants, including qualified dividends, capital gains or losses on sale or redemption, and the conditions under which a redemption qualifies as a sale under Section 302 of the Code. It also explains the tests for determining whether a redemption is treated as a sale or a corporate distribution.
documents/vol00010-efta01366395-pdf.pdf
{"document_type":"legal","document_subtype":"prospectus","reference_numbers":["DB-SDNY-0057921","SDNY_GM_00204105","EFTA01366395"]}