Variable pages · IRS 990 Master Concordance
PF_04_CAP_GAINLOSS_EXCESS_FMV
Excess of FMV Over Adjusted Basis
- Description
- Excess of FMV Over Adjusted 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-K- Type
- numeric
- Scope
- PF – 990-PF
- Database
- F990PF
- Forms
- PF
2 / 2
xpaths observed / mapped
25k
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 |
| ⓘ 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/ExcessOfFMVOverAdjustedBasis | PF | 2009–2012 | 2,577 | 2.47% | 70.4% |
| x2 | IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/ExcessFMVOverAdjustedBssAmt | PF | 2013–2024 | 22,820 | 2.2% | 70.7% |
% 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 | 56 | 685 | 851 | 985 | ||||||||||||
| x2 | 1.1k | 1.2k | 1.4k | 1.4k | 1.5k | 1.6k | 1.9k | 2.6k | 2.5k | 2.4k | 2.7k | 2.5k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990-PF | 2 | 3 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 |
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 | 25,397 | 100.0% | 99.8% | 0.0% | 0 | 0 | 0 | 0 |
Percentiles are the median over tax years of each year's percentile.