(a) Regla general.— Ninguna ganancia o pérdida será reconocida a una sociedad especial o a sus socios en el caso de aportación de dinero u otra propiedad a la sociedad especial en permuta por un interés en la sociedad especial, excepto según se dispone en los incisos (b) y (c) de esta sección.
(b) Propiedad depreciada flexiblemente.— Excepto según se dispone en la sec. 30581(c) de este título, en el caso de una aportación de propiedad depreciada flexiblemente, no se reconocerá ganancia o pérdida a una sociedad especial o a sus socios a menos que opte por lo contrario. La elección de reconocer ganancia o pérdida en dicha aportación 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 sociedad especial, se reconocerá ganancia al socio aportador en la medida en que la parte de la obligación o gravamen de la cual es liberado exceda la base ajustada, para el socio aportador, de la propiedad aportada.
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