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When you have a positive current E&P balance and a positive accumulated E&P balance but not enough E&P to allocate to the distributions for the

When you have a positive current E&P balance and a positive accumulated E&P balance but not enough E&P to allocate to the distributions for the year you need to allocate the current E&P pro-rata based on the relative built-in gains of the distributed assets and accumulated E&P is allocated chronological.
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