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der must determine its adjusted tax basis and holding period separately with respect to each block of Shares. The foregoing discussion assumes that Mobileye is not currently, and has not been, a PFIC for U.S. federal income tax purposes. Mobileye believes it is not, and has not ever been, a PFIC. In gene
tal gain or loss if a U.S. Holder's holding period for such Shares is more than one year. Long- term capital gain recognized by certain non-corporate U.S. Holders, including individuals, is generally subject to U.S. federal income tax at preferential rates. The deductibility of a capital loss recognized pursua
der must determine its adjusted tax basis and holding period separately with respect to each block of Shares. The foregoing discussion assumes that Mobileye is not currently, and has not been, a PFIC for U.S. federal income tax purposes. Mobileye believes it is not, and has not ever been, a PFIC. In gene
tal gain or loss if a U.S. Holder's holding period for such Shares is more than one year. Long- term capital gain recognized by certain non-corporate U.S. Holders, including individuals, is generally subject to U.S. federal income tax at preferential rates. The deductibility of a capital loss recognized pursua
der must determine its adjusted tax basis and holding period separately with respect to each block of Shares. The foregoing discussion assumes that Mobileye is not currently, and has not been, a PFIC for U.S. federal income tax purposes. Mobileye believes it is not, and has not ever been, a PFIC. In gene
tal gain or loss if a U.S. Holder's holding period for such Shares is more than one year. Long- term capital gain recognized by certain non-corporate U.S. Holders, including individuals, is generally subject to U.S. federal income tax at preferential rates. The deductibility of a capital loss recognized pursua
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