Variable pages · IRS 990 Master Concordance
PF_04_CAP_GAINLOSS_COST_OTH
Cost or Other Basis
- Description
- Cost or Other Basis
- Table
PF-P04-T01-INVEST-INCOME-TAX-CAPITAL-GAINLOSS(many)- Part
- Part IV - Capital Gains and Losses for Tax on Investment Income
- Location
F990-PF-PART-04-LINE-01-ABCDE-COL-G- Type
- numeric
- Scope
- PF – 990-PF
- Database
- F990PF
- Forms
- PF
2 / 2
xpaths observed / mapped
615k
filings with a value
2009–2024
tax years observed
0
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values parse as numbers | 100.0% of values are numeric |
| ✓ pass | No sudden change in the median between adjacent years | largest change 2.1x (IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/CostOrOtherBasisAmt, 990PF, TY2022) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.1x |
| ⓘ info | Sign convention | 0.0% of values are negative (fine for net amounts) |
No flags.
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990PF/CapitalGainsAndLosses/CapitalGainsAndLossesInfo/CostOrOtherBasis | PF | 2009–2012 | 49,395 | 47.6% | 69.9% |
| x2 | IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/CostOrOtherBasisAmt | PF | 2013–2024 | 565,807 | 53.6% | 76.0% |
% filers: percent of in-scope filers whose return has the xpath, in its latest year. Repeats in: share of filings where the element occurs more than once.
Coverage by tax year
| Filings | ’09 | ’10 | ’11 | ’12 | ’13 | ’14 | ’15 | ’16 | ’17 | ’18 | ’19 | ’20 | ’21 | ’22 | ’23 | ’24 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| x1 | 1.2k | 12k | 17k | 19k | ||||||||||||
| x2 | 22k | 26k | 32k | 34k | 37k | 42k | 50k | 65k | 65k | 66k | 66k | 62k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990-PF | 53 | 49 | 48 | 48 | 48 | 49 | 54 | 54 | 54 | 56 | 57 | 56 | 55 | 53 | 53 | 54 |
Filings with a value, by xpath (rows, numbered as in the xpath table) and tax year. A change of row from one year to the next is usually the IRS renaming the element (most were renamed in 2013). Hover a cell for the exact count.
Values
| Return | Filings | % numeric | % zero | % negative | P25 | Median | P75 | P99 |
|---|---|---|---|---|---|---|---|---|
| 990-PF | 615,202 | 100.0% | 0.1% | 0.0% | 526 | 2,437 | 10,308 | 1,288,429 |
Percentiles are the median over tax years of each year's percentile.