En el caso de venta, permuta, disposición o transferencia de intereses propietarios privados en un fondo (incluyendo aquella relacionada con la liquidación total del fondo), cualquier ganancia de capital atribuible a la inversión en intereses propietarios privados en el fondo estará sujeta a una contribución de diez por ciento (10%) sobre el monto del exceso de cualquier ganancia neta de capital a largo plazo sobre cualquier pérdida neta de capital a corto plazo. El individuo, sucesión, fideicomiso, sociedad o corporación que sea inversionista del fondo, podrá optar por incluir dicha ganancia como parte de su ingreso bruto en la planilla de contribución sobre ingresos del año en que se reconozca dicha ganancia y pagar una contribución de conformidad con los tipos contributivos normales, lo que sea más beneficioso para el contribuyente.
La contribución impuesta en esta sección se pagará, según se dispone en el Subtítulo A del Código de Rentas Internas.
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