Variable pages · IRS 990 Master Concordance
PF_AX28_LAND_ETC_COST_BASIS
Cost/other basis
- Description
- Cost/other basis
- Table
PF-P99-T28-LAND-ETC(many)- Part
- Auxiliary schedules and attachments (statements filed with the 990-PF)
- Location
F990-PF-PART-99-AUX-SCHED-28- Type
- numeric
- Scope
- PF – 990-PF
- Database
- F990PF
- Forms
- PF
2 / 2
xpaths observed / mapped
85k
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 4.8x (LandEtcSchedule2/LandEtcGrp/CostOrOtherBasisAmt, 990PF, TY2019) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.9x |
| ⓘ 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 | LandEtcSchedule2/LandEtc/CostOrOtherBasis | PF | 2009–2012 | 8,853 | 8.88% | 58.8% |
| x2 | LandEtcSchedule2/LandEtcGrp/CostOrOtherBasisAmt | PF | 2013–2024 | 76,496 | 6.44% | 57.9% |
% 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 | 256 | 2.1k | 3.0k | 3.5k | ||||||||||||
| x2 | 4.0k | 4.6k | 5.1k | 5.3k | 5.6k | 5.8k | 6.4k | 7.9k | 8.1k | 8.1k | 8.3k | 7.4k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990-PF | 11 | 8 | 9 | 9 | 9 | 9 | 9 | 8 | 8 | 8 | 7 | 7 | 7 | 7 | 7 | 6 |
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 | 85,349 | 100.0% | 0.2% | 0.0% | 1,391 | 4,709 | 29,461 | 4,395,363 |
Percentiles are the median over tax years of each year's percentile.