La base para una sociedad especial de la propiedad aportada por un socio será la base ajustada de dicha propiedad para el socio al momento de la aportación aumentada por la ganancia reconocida al socio aportador (bajo la sec. 30559 de este título) en el caso de propiedad sujeta a una obligación o gravamen. En el caso de que la propiedad aportada haya sido depreciada flexiblemente, la base de dicha propiedad para la sociedad especial será igual a la base ajustada flexiblemente (según se define en la sec. 30181(d)(2) de este título) de la propiedad aportada aumentada por la ganancia o disminuida por la pérdida reconocida al socio aportador. En caso de que la propiedad aportada haya sido depreciada aceleradamente, la base de dicha propiedad para la sociedad especial será igual a la base de la propiedad aportada, disminuida por la depreciación reclamada bajo el método de depreciación acelerada y aumentada por la ganancia o disminuida por la pérdida reconocida al socio aportador.
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