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Writing for Tax Notes, Christopher McLoon Analyzes Capital Expenditure Reimbursements

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Christopher McLoon, a partner in Nutter’s Tax Department, authored an article on capital expenditure reimbursements in Tax Notes. In the article, “Allocating Preformation Capital Expenditure Reimbursements,” Christopher illustrated how partners face significantly different tax outcomes depending on how reimbursement transfers by the partnership are allocated among various types of preformation capital expenditures. He argued that Treasury and the IRS should issue guidance allowing partnerships and partners to freely make those allocations.

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