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For line 47 column (c), yes, this is the pro-rata amount. That result would be different if you had carryforward losses from previous years because they would be identified in column (b) and added to column (a) current year losses. If the total was more than your current year basis, the amount in column (e) would have the amount of your 2021 carryover into 2022.
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‎April 7, 2022
12:52 PM