(a) Tributación de los miembros ordinarios, extraordinarios o corporativos de las utilidades y beneficios acumulados durante años contributivos en que la corporación no era una corporación especial propiedad de trabajadores.— Cualquier distribución hecha por una corporación especial propiedad de trabajadores a los miembros ordinarios, extraordinarios o corporativos de utilidades y beneficios acumulados durante los años en que la corporación no era una corporación especial, incluyendo las utilidades y beneficios provenientes de reorganizaciones con personas que no son corporaciones especiales, estará sujeta a las disposiciones de esta parte sin considerar este subcapítulo.
(b) Origen de las distribuciones.— En los casos en que la corporación especial tenga utilidades y beneficios acumulados descritos en el inciso (a) de esta sección, la Junta de Directores de la corporación especial determinará el origen de la distribución o avisos de crédito efectuados.
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