(a) Regla general.— No se reconocerá ganancia o pérdida a una corporación especial propiedad de trabajadores, a sus miembros o accionistas en el caso de aportación de dinero u otra propiedad a la corporación especial, excepto según se dispone en los incisos (b) y (c) de esta sección.
(b) Propiedad depreciada flexiblemente.— En el caso de una aportación de propiedad depreciada flexiblemente, no se reconocerá ganancia o pérdida a una corporación especial, a sus miembros o accionistas a menos que opten por lo contrario. La elección de reconocer ganancia o pérdida será irrevocable.
(c) Propiedad sujeta a obligación o gravamen.— En el caso de la aportación de propiedad sujeta a una obligación o gravamen, la cual sea asumida por la corporación especial, se reconocerá ganancia al miembro o accionista aportador en la medida en que la parte de la obligación o gravamen de la cual es liberado exceda la base ajustada, para el miembro o accionista aportador, de la propiedad aportada.
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