La base para una corporación especial de la propiedad aportada por un miembro ordinario, extraordinario o corporativo será la base ajustada de dicha propiedad para el miembro de que se trate al momento de la aportación, aumentada por la ganancia reconocida al miembro aportador (bajo la sec. 30538 de este título) en el caso de propiedad sujeta a obligación o gravamen. En el caso de que la propiedad aportada haya sido depreciada flexiblemente, la base de dicha propiedad para la corporación especial será igual a la base ajustada flexiblemente (según éste se define en la sec. 30181(d)(2) de este título) de la propiedad aportada aumentada por la ganancia o disminuida por la pérdida reconocida al miembro aportador. En el caso de que la propiedad aportada haya sido depreciada aceleradamente, la base de dicha propiedad para la corporación especial será igual a la base de la propiedad aportada, disminuida por la depreciación reclamada bajo el método de depreciación acelerada aumentada por la ganancia o disminuida por la pérdida reconocida al miembro aportador.
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