Question

英文协议翻译（一个小段落）

Allocations for Tax Purposes. The Company’s ordinary income and losses, capital gains and losses and other items as determined for United States federal income tax purposes (and each item of income, gain, loss or deduction entering into the computation thereof) shall be allocated to the Shareholders in the same proportions as the corresponding “book” items are allocated pursuant to Sections 1.03 and 1.04. Notwithstanding the foregoing sentence, United States federal income tax items relating to any Section 704(c) Property shall be allocated among the Shareholders in accordance with the principles of Section 704(c) of the Code and Treasury Regulations Sections 1.704-1(b)(2)(iv)(f) and (g), 1.704-1(b)(4)(i) and 1.704-3(e) to take into account the difference between the fair market value and the tax basis of such Section 704(c) Property as of the date of its revaluation pursuant to Section 1.02(b) or its contribution to the Company. Items described in this Section 1.06 shall neither be credited nor charged to the Shareholders’ Capital Accounts.

Answer 1

拨款，以便纳税。该公司的普通收入和损失，资本损益和确定了美国将计算及其联邦收入税的目的（和各种收入，收益，损失或扣减进入项目的其他项目）应分配在同一个股东作为相应的“书”的项目比例分配根据第1.03和1.04。尽管有上述判决，美国联邦收入税的项目有关的任何第704（c）物业，应与第704间（的原则，按照股东分配三）财政部规定的守则和第1.704-1（二） （二）（四）（六）和（g），1.704-1（二）（4）（i）及1.704-3（五）考虑到之间的公平市场价值和计税基础的差异等第704（c）物业，作为其重估日期根据第1.02（b）或其对公司的贡献。本节中描述的项目不得计入1.06也不记入股东资金帐户。