I agree. I am a CPA  and saw the loss was not coming forward on the 1040. The 8252 is not applying it, and I have no reason for it not too. The activity is active. The full loss amount is displayed in Part VIII Allowed Losses, is in the a, loss column, and again in the b column, unallowed loss. The same amounts are in the previous section VII in Loss column and unallowed loss column.