(a) Regla general.— Los pagos efectuados a un socio que se retira o a los sucesores de un socio fallecido serán considerados:
(1) Como la participación distribuible del receptor en el ingreso de la sociedad especial, si el monto es determinado con relación al ingreso de la sociedad especial, o
(2) como un pago garantizado, si el monto no es determinado con relación al ingreso de la sociedad especial.
(b) El Secretario determinará por reglamento las circunstancias en que dichos pagos se considerarán como una distribución por la sociedad especial a cambio del interés de dicho socio y no como la participación distribuible o pagos garantizados según establecido en el inciso (a) de esta sección.
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