En la medida en que el reglamento interno de la corporación especial autorice el pago de intereses sobre los avisos de crédito por productividad y por patrocinio no pagados o por otras distribuciones acreditadas y no pagadas a los miembros ordinarios y extraordinarios según se reflejen en las cuentas internas de capital individuales de cada miembro, los intereses así pagados estarán exentos del pago de contribuciones sobre ingresos bajo esta parte. Este tratamiento no le es extensivo a los intereses pagados a los miembros corporativos.
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