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Anyone know why last year's accountant simply put, "1.00" for "Ratio" under Worksheet 5 "Allocation of Unallowed Losses?"

 
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Anyone know why last year's accountant simply put, "1.00" for "Ratio" under Worksheet 5 "Allocation of Unallowed Losses?"

Read the form and the instructions ... that section must total to 1.00%.

 

https://www.irs.gov/forms-pubs/about-form-8582

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