Variable pages · IRS 990 Master Concordance
PF_04_CAP_GAINLOSS_DESC_ASSET
Description of Asset
- Description
- Description of Asset
- 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-A- Type
- text
- Scope
- PF – 990-PF
- Database
- F990PF
- Forms
- PF
2 / 2
xpaths observed / mapped
649k
filings with a value
2009–2024
tax years observed
0
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values are text, not numbers | 0% of values are numeric |
| ✓ pass | No sign of truncation | longest values do not sit at a common field limit |
No flags.
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990PF/CapitalGainsAndLosses/CapitalGainsAndLossesInfo/DescriptionOfAsset | PF | 2009–2012 | 52,797 | 51.1% | 80.0% |
| x2 | IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/PropertyDesc | PF | 2013–2024 | 595,898 | 55.9% | 82.0% |
% 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 | 1.3k | 13k | 18k | 20k | ||||||||||||
| x2 | 24k | 29k | 33k | 36k | 39k | 44k | 53k | 68k | 69k | 69k | 68k | 64k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990-PF | 55 | 52 | 52 | 51 | 52 | 53 | 57 | 57 | 57 | 59 | 60 | 59 | 58 | 56 | 55 | 56 |
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 | Average length | Longest |
|---|---|---|---|
| 990-PF | 648,695 | 27 | 102 |
Most common values
| Value | Filings | Share |
|---|---|---|
CAPITAL GAIN DIVIDENDS | 156,484 | 39.1% |
CAPITAL GAINS DIVIDENDS | 114,872 | 28.7% |
PUBLICLY TRADED SECURITIES | 58,963 | 14.7% |
Publicly-traded Securities | 14,414 | 3.6% |
Capital Gain Dividends | 13,961 | 3.5% |
Capital Gains Dividends | 11,437 | 2.9% |
CAPITAL GAIN DISTRIBUTIONS | 6,577 | 1.6% |
SALES OF PUBLICLY TRADED SECURITIES | 4,899 | 1.2% |
1. VANGUARD S&P 500 ETF | 2,205 | 0.6% |
1. VANGUARD 500 INDEX FUND SHS ETF | 1,461 | 0.4% |
1. VANGUARD FTSE DEVELOPED MARKETS ETF | 1,434 | 0.4% |
2. VANGUARD 500 INDEX FUND SHS ETF | 1,333 | 0.3% |
1. ISHARES TR S&P 500 INDEX FD | 1,276 | 0.3% |
1. ISHARES CORE S&P MID CAP ETF | 1,092 | 0.3% |