(a) Si para cualquier año contributivo la ganancia neta de capital a largo plazo de cualquier corporación excediere la pérdida neta de capital a corto plazo, se impondrá, cobrará y pagará, en lugar de la contribución impuesta por las secs. 30071, 30072 y 30073 de este título, una contribución determinada como sigue, pero únicamente si dicha contribución fuere menor que la contribución impuesta por dichas secciones:
(1) Una contribución parcial será primero computada sobre el ingreso neto sin incluir el monto del exceso de la ganancia neta de capital, a los tipos y en la forma como si no existiera esta sección.
(2) Se determinará entonces una cantidad igual al quince (15) por ciento de dicho exceso para las transacciones que se realicen antes del 1 de julio de 2014, o una cantidad igual al veinte (20) por ciento de dicho exceso para las transacciones que se realicen luego del 30 de junio de 2014.
(3) La contribución total será la contribución parcial computada bajo la cláusula (1) de este inciso, más la cantidad computada bajo la cláusula (2) de este inciso.
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