(a) Distribuciones.— Las cantidades distribuidas por una corporación especial a los tenedores de acciones preferidas en dicha corporación especial, que no esté sujeta a tratamiento contributivo preferencial bajo algún estatuto de carácter especial respecto a exenciones contributivas, que constituya un dividendo tributable, estará sujeto a una contribución de diez por ciento (10%) del monto de la distribución.
(b) Venta o permuta de acciones preferidas.— La ganancia obtenida en la venta o permuta de acciones preferidas en una corporación especial estará sujeta a una contribución de un diez por ciento (10%) sobre el monto de la ganancia realizada, si alguna. En el caso de generarse una pérdida la misma será considerada como una pérdida ordinaria.
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