ection 1.764-.1(bX2XW)(d),.(e), (f) and (grand 'Section 1:704.1(bX4X1).shill be made, (b) The members' slime of die increase in.the tats tracts of Company•preperty, if .airy, arisiug.out of therteapture of any tail credit. (e) • Alienations to the members of Profit (4) Company income or •gain (including inee