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Help me out. TP owned about 800 shrs of a ptp. All losses were suspended and carried over to next years. I have the history. TP died in 2018 and spouse inherited these shares. She did not know he even owned these because her name was never put on as a joint owner. I believe the losses go by the wayside and she picks up these shares at market value. She later on sold these.(2019)

Is this the proper to handle this ?

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