Variable pages · IRS 990 Master Concordance
SK_04_BOND_ARB_GIC_SAFE_HARBOR_X
Regulatory safe harbor for establishing the fair market value of the GIC was satisfied [x]
- Description
- Regulatory safe harbor satisfied?
- Table
SK-P04-T01-BOND-ARBITRAGE(many)- Part
- Part IV - Arbitrage
- Location
SCHED-K-PART-04-LINE-05D- Type
- checkbox
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 2
xpaths observed / mapped
5.7k
filings with a value
2009–2024
tax years observed
0
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values are checkbox codes | 100.0% of values are X / true / false / 1 / 0 |
| ⓘ info | Meaning of a blank | 39% of values are explicit false/0, so a missing value is not the same as unchecked |
| ✓ pass | Element names agree in polarity | all element names have the same polarity |
No flags.
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleK/Form990ScheduleKPartIV/RegulatorySafeHarborSatisfied | SZ | 2009–2012 | 2,086 | 0.343% | 29.8% |
| x2 | IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RegulatorySafeHarborStsfdInd | SZ | 2013–2024 | 3,572 | 0.153% | 30.3% |
% 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 | 338 | 546 | 585 | 617 | ||||||||||||
| x2 | 488 | 442 | 377 | 311 | 270 | 230 | 219 | 220 | 204 | 194 | 193 | 424 | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 |
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 |
|---|---|---|
1 | 2,109 | 36.6% |
false | 1,587 | 27.6% |
true | 1,400 | 24.3% |
0 | 663 | 11.5% |