ction 1.704-1 (bX2)(iv)(d), (e), (f) and (g) and Section 1.704-1(bX4)(1) shall be made. (b) The members' share of the increase in the lax basis of Companyproperty, if arty, arising out of therecapture of any tax credit. (0) Allocations to the members of Profit. (d) Company income or gain (including income