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求翻译!谢谢! Credit to such Capital Account any amount which such

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求翻译!谢谢! Credit to such Capital Account any amount which such Member is obligated to restore under Section 1.704-1(b)(2)(ii)(c) of the Treasury Regulations, as well as any addition thereto pursuant to the penultimate sentence of Sections 1.704-2(g)(1) and (i)(5) of the Treasury Regulations, after taking into account thereunder any changes during such year in minimum gain and member nonrecourse debt minimum gain; and
(b) Debit to such Capital Account the items described in Sections 1.704-1(b)(2)(ii)(d)(4), (5) and (6) of the Treasury Regulations.
The foregoing definition of Deficit Capital Account is intended to comply with the provisions of Sections 1.704(b)(2)(ii)(d) and 1.704-2 of the Treasury Regulations and will be interpreted consistently with those provisions.
信贷的资金账户的任何金额成员义务恢复根据第1.704-1(乙)(2)(二)(三)的财政部规定,以及任何增补根据倒数第二句段1.704-2(克)(1),(我)(5)国库据此规定,在考虑到任何变化,当年在最小增益和成员无追索...