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I think it comes down to what you have to tag and with what.
If you are trying to tag a player you must perform that action with a securely held ball. If it comes loose immediately after the tag, barring some illegal action, you can't have an out.
If you tag a base, the only way you can lose possession of a ball and not get the out (assumming it was securely held to beging with and the runner did not beat you to the base) is if you tagged the base itself with the securely held ball. If you tagged it with any other part of your body, the requirements to get an out are fulfilled.
D
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