Las disposiciones de este capítulo no podrán utilizarse en conjunto con otras leyes de incentivos económicos o contributivos, de forma tal que el resultado de la utilización en conjunto de las leyes sea la obtención de beneficios contributivos, o de cualquier otra naturaleza, que excedan los beneficios a los cuales se tendría derecho bajo cualesquiera de las leyes individualmente.
No obstante lo anterior, un fideicomiso de inversión en bienes raíces con una elección válida bajo las secs. 8701 a 8725 del Título 13, o cualquier otra ley análoga anterior o subsiguiente, o cualquier corporación, compañía, sociedad, sociedad especial o entidad legal totalmente poseída, directa o indirectamente, por el fideicomiso de inversión en bienes raíces, podrá beneficiarse de las disposiciones de este capítulo, con excepción de los beneficios provistos bajo la sec. 6011(a)(1) de este título.
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