(1) Sólo se reconocerá ganancia a dicho socio en la medida en que el dinero recibido exceda la base ajustada de su interés en dicha sociedad especial inmediatamente antes de la distribución, y
(2) sólo se reconocerá pérdida a dicho socio en el caso de una liquidación total del interés del socio si la propiedad distribuida es una de las descritas en los incisos (A) o (B) siguientes. El monto de la pérdida será el exceso de la base ajustada del interés del socio en la sociedad especial sobre la suma de:
(A) El dinero distribuido, y
(B) la base para el socio determinada según lo dispuesto en la sec. 30577 de este título, de cualesquiera créditos no realizados o inventario (según se define en la sec. 30570 de este título).
(3) Regla especial.— Esta sección no aplicarán a distribuciones hechas a un socio que se retira o al sucesor de un socio fallecido. En estos casos se aplicarán las disposiciones de la sec. 30575 de este título.
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