@Young:
If America liberates Celebes, do they get the 3 IPC income increase.
It’s not liberation. Liberation is when you free an Ally’s territory from enemy control and the control reverts back to your ally.
USA can take control of the Celebes (or any other Dutch territory) if they wrest it from an Axis power. They then get all the benefits from controlling the territory, including the increased income, yes.
(Once a Dutch territory is controlled by any playable power, it will never be Dutch again.)
Control can never go directly from Dutch to American. It must be controlled by an Axis power before USA can control it and get income from it (any Dutch territory)