Как грамотно перевести Partnership Items.

Вот контекст:

4.1. Allocation of Partnership Items
All items of income, gain. loss, deduction or credit of the Partnership shall be allocated among the members in proportion to their Partnership interests; provided, however, that for income tax purposes such items of income, gain, loss and deduction or credit with respect to property contributed by a member to the Partnership shall be allocated between the members so as to take account of the variation between the income tax basis of the property to the Partnership and its fair market value at the time of its contribution to the Partnership in accordance with applicable tax laws.