Variable pages · IRS 990 Master Concordance
PF_04_CAP_GAINLOSS_HOW_ACQUIRED
How Acquired
- Description
- Cap Gains Loss Tx Invst Incm Grp - How Acquired
- 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-B- Type
- text
- Scope
- PF – 990-PF
- Database
- F990PF
- Forms
- PF
2 / 2
xpaths observed / mapped
558k
filings with a value
2009–2024
tax years observed
0
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Small code list | up to 2 distinct values per xpath and year |
| ✓ pass | Codes share one format | 100% have the shape A |
| ✓ pass | Consistent letter case | 0.0% of values are lower case |
No flags.
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990PF/CapitalGainsAndLosses/CapitalGainsAndLossesInfo/HowAcquired | PF | 2009–2012 | 42,175 | 42.2% | 68.3% |
| x2 | IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/HowAcquiredCd | PF | 2013–2024 | 516,172 | 46.2% | 67.2% |
% 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 | 1.1k | 10k | 14k | 17k | ||||||||||||
| x2 | 21k | 25k | 30k | 32k | 35k | 40k | 46k | 59k | 61k | 58k | 55k | 53k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990-PF | 45 | 40 | 41 | 42 | 46 | 47 | 51 | 51 | 51 | 52 | 53 | 52 | 51 | 48 | 44 | 46 |
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
| Value | Filings | Share |
|---|---|---|
P | 544,433 | 94.6% |
D | 30,835 | 5.4% |