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The IPC tracker only keeps track of income from territories. You do have to keep track of the balance on a paper, or with poker chips or with what ever you like.
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You throw one die per unit that YOU have engaged in a battle. If you manage to get a hit, your OPPONENT chooses which unit takes that hit. I’d also like to mention, that a transport can’t be declared to take a hit, it gets destroyed automatically if you manage to destroy opposing units AND have at least one unit with attack value left.
Your example is a bit weird, since Infantry can’t fight on sea and bombers wouldn’t be able to defend on sea since it shouldn’t be there (and there is no carrier for the defending fighter, but let’s just say it was already destroyed). If we exlcude those, you would throw four dice on the first round of combat:
-A four or less for bomber
-A three or less for fighter (x2)
-A one for Aircraft carrier
Let’s say that your bomber and one of your fighters hit. Your opponent then chooses which two units are taken as casualties. They do, however, to fight back until end of this round. They are removed from the game AFTER your opponent has thrown his/her dice.
So, your opponent would throw two dice in total:
-A four or less for fighter
-A two or less for destroyer
Let’s say, that your opponents fighter manages to get a hit, YOU choose which unit is taken as a casualty. After that, both sides casualties are removed from the game. In this example your opponent doesn’t have any units with defence value left, so the transport and the infantry unit in it are destroyed. IF your opponent did have units left, attacker gets to choose if he/she retreats or pushes the attack. If attacker chooses to continue, another round of comabt with units left would occur.
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In this example, you would throw 1 die for fighter and your opponent would throw one die per infantry unit, three in total. Let’s say your fighter hits but your opponent misses all three, so one of the defending infantry is removed. Now the attacker chooses to retreat or to continue. If the attacker pushes on, he/she again throws one die for the fighter, and the defender throws one die per unit, two in total. And so on.
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During the Combat Movement Phase, you can claim undefended territories with your ground units. So yes, your infantry (or tank) unit can move there, but your fighter won’t be able to land there. This is because air units can only land on territories that were friendly at the BEGINNING of your turn.
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I believe this question was already answered. You can unload units from transports to hostile territories if the seazone is friendly (you destroy all of your opponents units from the seazone, or there weren’t any of them to begin with).
Hope this helps at least a little bit. I myself started playing Axis and Allies with 1941 edition a few years back, and remember being very confused about the rules for a long time. The only way to get used to it is to just play it. Don’t get discouraged and remember to have fun!