I have a question about income and capitols.

I don’t see why there should be a misunderstanding.  All of the rules regarding capturing IPCs are on page 20 of the rulebook.

When you capture an enemy capital, you get that enemy’s IPCs.  There is no exception for your capital being held by the enemy.  You can’t collect income when your capital is in enemy hands, but captured IPCs are not income.  Income is derived from territories you control during the Collect Income phase, not enemy assets that you capture during the Conduct Combat phase.

There is no mention in the rules of any transfer of captured IPCs under any other circumstances, so capturing an enemy capital is the only way to get them.  There is also no mention of IPCs physically “residing” anywhere on the gameboard, so they aren’t in your capital, or anywhere else on the board.  They are an abstract representation of a power’s economic capacity to wage war.

To sum up:
You always get any IPCs an enemy power has when you capture its capital, whether or not you control your own capital.
Those IPCs remain yours until you either spend them or your own capital is subsequently captured.
You may not spend them as long as your capital is held by the enemy.

Those are the rules.  They are clear and simple.  Of course, anyone who doesn’t like them is perfectly free to make house rules, as long as all players in the game agree.

what Krieg says is how the game is.  anything outside of that is a house rule.

the way to get the I.P.C. back is to retreat from a captured capital, let the player re-capture their capital and attack at the next round with all the I.P.C. that was captured