Accountant-Man
Level 12

ps Look up code section 469 and "Complete disposition of taxpayer's interest in the activity" for purposes of utilizing any or all of the un-allowed passive losses.

If you cannot separate the losses per activity because you did not keep the accounting separate, then you cannot use those losses on complete disposition since you really have only one activity with multiple properties and you did not have a "complete disposition" of your activity if you sold only one of many properties.

** I'm still a champion... of the world! Even without The Lounge.