he Contort), If any property, otbeT ihaii cash, is contributed to or thstrihtitcd by the Company, the adjustments to Capital Accounts required by Treasury --Z.egulafion Section 1.704- I ibX21(1„ lid), (c). ( t) and ig) and Section 1.704-1(bk1 )11j shall be made. (..b) The iviernhe(s share of the increase in the tax basis of Comp