This document outlines the U.S. federal income tax implications for U.S. and Non-U.S. holders of units, shares of common stock, and warrants. It details the conditions under which backup withholding may apply to U.S. holders and the tax treatment of distributions and gains for Non-U.S. holders. The document also discusses the tax implications of exercising or lapsing warrants and the potential classification as a 'United States real property holding corporation.'
documents/vol00010-efta01366397-pdf.pdf
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