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Statistics of Income Bulletin, Summer, 2001 by Janette Wilson
Table 1a.--Short-Term and Long-Term
Capital Gains and Losses, by Asset Type
[All figures are estimates based on samples--number
of transactions are in thousands, money amounts are
in thousands of dollars]
All transactions
Sales
Transactions by asset type Number price Basis
(1) (2) (3)
Total 122,676 1,998,424,433 1,731,529,518
Corporate stock 61,831 1,106,083,133 972,900,472
U.S. Government obligations 1,960 106,790,411 106,489,545
State and local Government
obligations 2,986 89,755,250 88,503,823
Other bonds, notes, and
debentures 853 24,486,857 24,248,885
Put and call options 3,737 21,929,625 21,329,899
Futures contracts 343 4,947,222 -1,160,606
Mutual funds, except
tax-exempt bond funds 17,607 189,676,365 178,515,532
Tax-exempt bond mutual funds 3,086 57,517,888 57,287,673
Partnership, S corporation,
and estate or trust
interests 1,153 41,584,725 30,079,741
Livestock 998 3,636,135 2,015,820
Timber 146 3,865,679 1,349,302
Involuntary conversions 77 915,901 580,275
Residential rental property 1,485 89,344,175 73,958,409
Depreciable business personal
property 1,317 8,755,950 7,324,329
Depreciable business real
property 674 42,941,960 31,540,854
Farmland 140 7,378,185 4,528,792
Other land 1,130 38,028,597 26,863,137
Residences 203 11,423,211 6,309,813
Other assets 2,707 84,744,918 80,954,269
Unidentifiable 899 18,037,303 16,516,610
Pass-through gains or losses 4,395 1,652,705 1,392,943
Capital gain distributions 14,945 44,928,239 --
All tran-
sactions Gain transactions
Net gain Sales
Transactions by asset type or loss Number price
(4) (5) (6)
Total 360,686,715 80,696 1,186,739,424
Corporate stock 136,427,534 38,885 679,390,526
U.S. Government obligations 341,548 550 33,988,093
State and local Government
obligations 1,268,163 1,135 31,029,940
Other bonds, notes, and
debentures 316,582 323 7,273,988
Put and call options 1,035,726 2,030 13,052,928
Futures contracts 1,163,686 139 6,150,700
Mutual funds, except
tax-exempt bond funds 11,843,903 11,960 127,093,977
Tax-exempt bond mutual funds 243,309 1,170 23,540,298
Partnership, S corporation,
and estate or trust
interests 12,562,663 671 28,322,165
Livestock 1,497,841 561 2,649,468
Timber 2,522,611 139 3,620,457
Involuntary conversions 155,867 22 288,262
Residential rental property 15,022,090 1,108 57,713,624
Depreciable business personal
property 977,153 372 3,255,483
Depreciable business real
property 10,808,346 530 29,648,667
Farmland 2,627,272 121 5,060,926
Other land 10,814,314 868 26,932,290
Residences 5,114,021 174 7,986,506
Other assets 4,824,893 1,448 40,555,271
Unidentifiable 1,457,530 466 13,313,442
Pass-through gains or losses 94,733,425 3,079 944,174
Capital gain distributions 44,928,239 14,945 44,928,239
Loss
tran-
Gain transactions sac-
tions
Transactions by asset type Basis Gain Number
(7) (8) (9)
Total 837,887,119 450,943,588 33,676
Corporate stock 494,155,049 185,720,167 21,037
U.S. Government obligations 33,269,772 719,874 803
State and local Government
obligations 28,965,121 2,066,043 811
Other bonds, notes, and
debentures 6,297,665 981,100 239
Put and call options 7,136,631 6,001,238 1,674
Futures contracts 1,865,004 4,327,960 199
Mutual funds, except
tax-exempt bond funds 111,215,856 16,269,399 4,432
Tax-exempt bond mutual funds 22,618,677 931,556 863
Partnership, S corporation,
and estate or trust
interests 12,578,622 16,440,762 392
Livestock 757,915 1,761,576 192
Timber 1,096,714 2,529,981 3
Involuntary conversions 42,099 246,162 43
Residential rental property 39,217,403 17,819,574 237
Depreciable business personal
property 1,279,312 1,464,811 302
Depreciable business real
property 16,782,592 12,024,391 75
Farmland 2,045,303 2,793,360 7
Other land 14,443,471 12,087,477 160
Residences 2,770,049 5,217,001 15
Other assets 30,035,957 10,922,495 680
Unidentifiable 10,838,723 3,237,214 237
Pass-through gains or losses 475,184 102,453,207 1,277
Capital gain distributions -- 44,928,239 --
Loss transactions
Sales
Transactions by asset type price Basis Loss
(10) (11) (12)
Total 536,676,747 618,634,136 90,256,873
Corporate stock 341,554,486 393,607,303 49,292,633
U.S. Government obligations 22,418,998 22,836,453 378,326
State and local Government
obligations 20,847,952 21,661,343 797,880
Other bonds, notes, and
debentures 3,838,674 4,577,025 664,518
Put and call options 7,342,626 12,659,197 4,965,512
Futures contracts -1,500,650 -3,322,782 3,164,273
Mutual funds, except
tax-exempt bond funds 52,332,227 57,049,515 4,425,496
Tax-exempt bond mutual funds 21,603,922 22,295,328 688,247
Partnership, S corporation,
and estate or trust
interests 7,150,404 11,388,962 3,878,099
Livestock 292,830 564,068 263,734
Timber 47,962 55,328 7,371
Involuntary conversions 266 -89,197 90,295
Residential rental property 17,627,654 20,738,109 2,797,484
Depreciable business personal
property 1,091,285 1,635,834 487,658
Depreciable business real
property 5,929,238 7,394,207 1,216,045
Farmland 532,649 698,879 166,089
Other land 4,427,111 5,750,470 1,273,163
Residences 627,730 730,789 102,980
Other assets 26,534,573 33,263,239 6,097,602
Unidentifiable 3,411,427 4,365,453 1,779,684
Pass-through gains or losses 565,384 774,612 7,719,782
Capital gain distributions -- -- --
Transactions with no
gain or loss
Sales
Transactions by asset type Number price(1)
(13) (14)
Total 8,304 275,008,263
Corporate stock 1,909 85,138,120
U.S. Government obligations 608 50,383,320
State and local Government
obligations 1,040 37,877,359
Other bonds, notes, and
debentures 292 13,374,195
Put and call options 33 1,534,070
Futures contracts 5 297,172
Mutual funds, except
tax-exempt bond funds 1,215 10,250,161
Tax-exempt bond mutual funds 1,053 12,373,669
Partnership, S corporation,
and estate or trust
interests 90 6,112,157
Livestock 246 693,837
Timber 4 197,260
Involuntary conversions 13 627,373
Residential rental property 140 14,002,897
Depreciable business personal
property 643 4,409,182
Depreciable business real
property 69 7,364,056
Farmland 13 1,784,610
Other land 102 6,669,195
Residences 14 2,808,975
Other assets 579 17,655,073
Unidentifiable 196 1,312,434
Pass-through gains or losses 39 143,147
Capital gain distributions -- --
Table 1b.--Short-Term Capital Gains and Losses, by Asset Type
[All figures are estimates based on samples--number of
transactions are in thousands, money amounts are in
thousands of dollars]
All transactions
Sales
Transactions by asset type Number price Basis
(1) (2) (3)
Total 54,089 1,154,015,279 1,134,777,406
Corporate stock 37,099 784,203,702 772,426,313
U.S. Government obligations 560 73,454,222 73,326,243
State and local Government
obligations 347 25,254,380 25,275,929
Other bonds, notes, and
debentures 280 15,469,364 15,551,949
Put and call options 3,582 20,013,329 19,592,430
Futures contracts 302 5,475,100 -749,268
Mutual funds, except
tax-exempt bond funds 7,684 103,712,428 102,379,412
Tax-exempt bond mutual funds 770 26,947,130 26,913,460
Partnership, S corporation,
and estate or trust
interests 460 8,480,971 8,655,129
Livestock 188 873,665 743,453
Timber 10 426,356 341,887
Involuntary conversions 27 151,135 -47,415
Residential rental property 218 15,190,808 14,708,673
Depreciable business personal
property 187 1,340,278 1,271,020
Depreciable business real
property 34 1,980,837 1,863,289
Farmland 11 189,548 180,910
Other land 131 4,317,733 3,666,443
Residences 10 723,759 715,518
Other assets 1,003 53,646,828 55,846,391
Unidentifiable 277 11,989,401 11,942,082
Pass-through gains or losses 908 174,306 173,560
All
transac- Gain transactions
tions
Net gain Sales
Transactions by asset type or loss Number price
(4) (5) (6)
Total 26,465,006 31,364 599,658,922
Corporate stock 13,907,003 21,743 423,715,607
U.S. Government obligations 167,191 185 22,820,971
State and local Government
obligations -19,108 98 4,629,241
Other bonds, notes, and
debentures -71,059 115 3,313,835
Put and call options 853,009 1,955 11,978,078
Futures contracts 1,290,821 124 5,377,342
Mutual funds, except
tax-exempt bond funds 1,574,025 4,827 65,290,229
Tax-exempt bond mutual funds 34,860 298 9,725,818
Partnership, S corporation,
and estate or trust
interests -63,402 277 5,206,541
Livestock 130,399 105 785,621
Timber 84,469 7 365,499
Involuntary conversions 18,790 4 133,221
Residential rental property 409,516 144 10,209,510
Depreciable business personal
property 97,163 74 534,896
Depreciable business real
property 126,635 26 1,304,502
Farmland 8,577 5 81,468
Other land 699,428 95 3,373,112
Residences 8,241 (*)4 (*)385,608
Other assets -1,567,928 469 21,425,493
Unidentifiable -24,571 164 8,887,431
Pass-through gains or losses 8,800,945 646 114,899
Loss
tran-
Gain transactions sac-
tions
Transactions by asset type Basis Gain Number
(7) (8) (9)
Total 539,186,192 72,072,234 20,118
Corporate stock 382,065,569 41,725,851 14,450
U.S. Government obligations 22,520,386 301,090 177
State and local Government
obligations 4,526,223 103,107 132
Other bonds, notes, and
debentures 3,109,945 205,178 103
Put and call options 6,552,923 5,509,822 1,603
Futures contracts 1,312,022 4,106,520 174
Mutual funds, except
tax-exempt bond funds 61,804,366 3,544,081 2,220
Tax-exempt bond mutual funds 9,585,613 139,498 186
Partnership, S corporation,
and estate or trust
interests 4,561,868 713,909 159
Livestock 531,492 253,544 77
Timber 275,724 89,775 (*)2
Involuntary conversions 24,549 108,672 19
Residential rental property 9,374,464 750,944 41
Depreciable business personal
property 332,739 204,337 69
Depreciable business real
property 1,078,256 232,798 6
Farmland 68,147 13,323 (*)2
Other land 2,669,193 746,872 17
Residences (*)357,994 (*)27,614 (*)4
Other assets 19,974,533 1,615,481 323
Unidentifiable 8,411,434 681,405 94
Pass-through gains or losses 48,752 10,998,411 260
Loss transactions
Sales
Transactions by asset type price Basis Loss
(10) (11) (12)
Total 396,713,541 437,948,397 45,607,228
Corporate stock 295,437,860 325,310,510 27,818,848
U.S. Government obligations 13,011,321 13,183,927 133,898
State and local Government
obligations 5,857,840 5,982,407 122,215
Other bonds, notes, and
debentures 1,681,507 1,967,980 276,236
Put and call options 6,836,903 11,841,159 4,656,813
Futures contracts -186,277 -2,345,325 2,815,699
Mutual funds, except
tax-exempt bond funds 32,730,713 34,883,559 1,970,056
Tax-exempt bond mutual funds 9,402,614 9,509,149 104,638
Partnership, S corporation,
and estate or trust
interests 2,694,312 3,513,143 777,310
Livestock 75,957 199,874 123,145
Timber (*)42,739 (*)48,045 (*)5,306
Involuntary conversions 98 -89,780 89,882
Residential rental property 3,097,066 3,449,978 341,428
Depreciable business personal
property 340,615 473,514 107,175
Depreciable business real
property 418,735 527,432 106,163
Farmland (*)49,682 (*)54,364 (*)4,746
Other land 509,539 562,169 47,444
Residences (*)101,303 (*)120,676 (*)19,373
Other assets 21,852,876 25,503,398 3,183,410
Unidentifiable 2,707,238 3,135,915 705,976
Pass-through gains or losses 50,901 116,301 2,197,465
Transactions with no
gain or loss
Sales
Transactions by asset type Number price(1)
(13) (14)
Total 2,607 157,642,817
Corporate stock 906 65,050,234
U.S. Government obligations 198 37,621,930
State and local Government
obligations 117 14,767,299
Other bonds, notes, and
debentures 62 10,474,023
Put and call options 24 1,198,347
Futures contracts 5 284,034
Mutual funds, except
tax-exempt bond funds 638 5,691,486
Tax-exempt bond mutual funds 287 7,818,698
Partnership, S corporation,
and estate or trust
interests 25 580,118
Livestock 6 12,088
Timber 1 18,118
Involuntary conversions 4 17,816
Residential rental property 32 1,884,231
Depreciable business personal
property 45 464,767
Depreciable business real
property 1 257,600
Farmland (*)4 (*)58,398
Other land 19 435,082
Residences (*)2 (*)236,848
Other assets 211 10,368,459
Unidentifiable 18 394,733
Pass-through gains or losses 2 8,506
Table 1c.--Long-Term Capital Gains and Losses, by Asset Type
[All figures are estimates based on samples-number of transactions
are in thousands, money amounts are in thousands of dollars]
All transactions
Sales
Transactions by asset type Number price Basis
(1) (2) (3)
Total 68,587 844,409,154 596,752,112
Corporate stock 24,732 321,879,431 200,474,159
U.S. Government obligations 1,400 33,336,189 33,163,302
State and local Government
obligations 2,639 64,500,870 63,227,894
Other bonds, notes, and
debentures 573 9,017,493 8,696,937
Put and call options 155 1,916,296 1,737,469
Futures contracts 41 -527,878 -411,338
Mutual funds, except
tax-exempt bond funds 9,923 85,963,937 76,136,121
Tax-exempt bond mutual funds 2,315 30,570,759 30,374,213
Partnership, S corporation,
and estate or trust
interests 694 33,103,754 21,424,612
Livestock 810 2,762,470 1,272,367
Timber 135 3,439,322 1,007,415
Involuntary conversions 50 764,765 627,690
Residential rental property 1,267 74,153,367 59,249,736
Depreciable business
personal property 1,130 7,415,671 6,053,309
Depreciable business real
property 641 40,961,124 29,677,566
Farmland 130 7,188,637 4,347,882
Other land 999 33,710,864 23,196,694
Residences 193 10,699,452 5,594,295
Other assets 1,704 31,098,089 25,107,878
Unidentifiable 622 6,047,902 4,574,528
Pass-through gains or losses 3,487 1,478,399 1,219,384
Capital gain distributions 14,945 44,928,239 --
All tran- Gain transactions
sactions
Net gain Sales
Transactions by asset type or loss Number price
(4) (5) (6)
Total 334,221,709 49,332 587,080,502
Corporate stock 122,520,531 17,142 255,674,919
U.S. Government obligations 174,357 365 11,167,122
State and local Government
obligations 1,287,270 1,037 26,400,699
Other bonds, notes, and
debentures 387,641 208 3,960,154
Put and call options 182,717 75 1,074,851
Futures contracts -127,135 15 773,358
Mutual funds, except
tax-exempt bond funds 10,269,878 7,133 61,803,748
Tax-exempt bond mutual funds 208,449 873 13,814,480
Partnership, S corporation,
and estate or trust
interests 12,626,064 395 23,115,624
Livestock 1,367,443 456 1,863,847
Timber 2,438,142 132 3,254,958
Involuntary conversions 137,077 17 155,040
Residential rental property 14,612,574 963 47,504,113
Depreciable business
personal property 879,991 299 2,720,586
Depreciable business real
property 10,681,710 504 28,344,165
Farmland 2,618,695 116 4,979,458
Other land 10,114,886 773 23,559,178
Residences 5,105,780 170 7,600,898
Other assets 6,392,822 978 19,129,778
Unidentifiable 1,482,101 302 4,426,011
Pass-through gains or losses 85,932,480 2,434 829,275
Capital gain distributions 44,928,239 14,945 44,928,239
Gain transactions Loss
tran-
sact-
ions
Transactions by asset type Basis Gain Number
(7) (8) (9)
Total 298,700,927 378,871,354 13,559
Corporate stock 112,089,480 143,994,316 6,587
U.S. Government obligations 10,749,385 418,784 626
State and local Government
obligations 24,438,898 1,962,936 679
Other bonds, notes, and
debentures 3,187,720 775,923 136
Put and call options 583,708 491,416 70
Futures contracts 552,982 221,439 25
Mutual funds, except
tax-exempt bond funds 49,411,490 12,725,318 2,212
Tax-exempt bond mutual funds 13,033,064 792,058 677
Partnership, S corporation,
and estate or trust
interests 8,016,755 15,726,853 233
Livestock 226,423 1,508,031 114
Timber 820,990 2,440,206 (*)1
Involuntary conversions 17,550 137,489 24
Residential rental property 29,842,939 17,068,630 196
Depreciable business
personal property 946,573 1,260,473 233
Depreciable business real
property 15,704,335 11,791,593 69
Farmland 1,977,156 2,780,037 4
Other land 11,774,279 11,340,606 144
Residences 2,412,055 5,189,387 11
Other assets 10,061,423 9,307,014 358
Unidentifiable 2,427,289 2,555,809 143
Pass-through gains or losses 426,432 91,454,796 1,017
Capital gain distributions -- 44,928,239 --
Loss transactions
Sales
Transactions by asset type price Basis Loss
(10) (11) (12)
Total 139,963,206 180,685,739 44,649,645
Corporate stock 46,116,626 68,296,793 21,473,785
U.S. Government obligations 9,407,676 9,652,526 244,428
State and local Government
obligations 14,990,112 15,678,937 675,665
Other bonds, notes, and
debentures 2,157,167 2,609,044 388,282
Put and call options 505,722 818,038 308,699
Futures contracts -1,314,373 -977,458 348,574
Mutual funds, except
tax-exempt bond funds 19,601,514 22,165,956 2,455,440
Tax-exempt bond mutual funds 12,201,308 12,786,179 583,609
Partnership, S corporation,
and estate or trust
interests 4,456,092 7,875,819 3,100,789
Livestock 216,873 364,194 140,589
Timber (*)5,223 (*)7,283 (*)2,065
Involuntary conversions 168 583 413
Residential rental property 14,530,588 17,288,132 2,456,056
Depreciable business
personal property 750,670 1,162,320 380,483
Depreciable business real
property 5,510,503 6,866,775 1,109,883
Farmland 482,967 644,514 161,342
Other land 3,917,573 5,188,301 1,225,719
Residences 526,427 610,113 83,607
Other assets 4,681,697 7,759,840 2,914,192
Unidentifiable 704,189 1,229,538 1,073,708
Pass-through gains or losses 514,483 658,311 5,522,317
Capital gain distributions -- -- --
Transactions with no
gain or loss
Sales
Transactions by asset type Number price(1)
(13) (14)
Total 5,697 117,365,446
Corporate stock 1,003 20,087,886
U.S. Government obligations 410 12,761,390
State and local Government
obligations 923 23,110,060
Other bonds, notes, and
debentures 229 2,900,172
Put and call options 10 335,723
Futures contracts (*)1 (*)13,138
Mutual funds, except
tax-exempt bond funds 578 4,558,674
Tax-exempt bond mutual funds 766 4,554,971
Partnership, S corporation,
and estate or trust
interests 65 5,532,038
Livestock 240 681,749
Timber 3 179,142
Involuntary conversions 9 609,557
Residential rental property 108 12,118,666
Depreciable business
personal property 598 3,944,416
Depreciable business real
property 68 7,106,455
Farmland 9 1,726,212
Other land 83 6,234,114
Residences 13 2,572,126
Other assets 368 7,286,615
Unidentifiable 177 917,702
Pass-through gains or losses 37 134,640
Capital gain distributions -- --
(*) Estimate should be used with caution because of the small number
of sample returns on which it is based.
(1) The basis amount for transactions with no gain or loss is the same
as the sales price.
NOTES: Detail may not add to totals because of rounding. Sales price
minus basis does not always equal gain or loss because: (a) only the
gain is reported for capital gain distributions from mutual funds and
pass-through gains or losses and (b) part of the total gain or loss on
certain depreciable assets is treated as ordinary income rather than
capital gain or loss. Sales price and basis often reported as negative
for futures contracts when a loss occurred. Comparisons across tables
may differ because of misreporting of holding periods and the varying
methodologies in classifying these.
Table 2b.--Returns with Short-Term and Long-Term Capital Gains and
Losses, by Size of Adjusted Gross Income and Selected Asset Type
[All figures are estimates based on samples--money amounts are in
thousands of dollars]
Returns with short-term capital
gain or loss
Returns with short-term
gain transactions(1)
Selected asset type Number Number Number of
and size of adjusted of of transac- Gain
gross income returns returns tions
(1) (2) (3) (4)
Corporate stock
All returns 5,594,961 4,713,744 22,648,955 41,725,851
Adjusted gross
deficit 63,218 50,291 306,488 797,414
Under $20,000 702,201 566,953 1,520,019 1,285,709
$20,000 under
$50,000 1,287,806 1,097,077 3,661,642 3,441,651
$50,000 under
$100,000 1,739,866 1,467,144 5,051,501 6,179,066
$100,000 under
$200,000 1,098,225 921,795 5,653,335 7,761,662
$200,000 under
$500,000 491,268 422,087 3,332,333 8,005,999
$500,000 under
$1,000,000 127,522 112,552 1,641,481 4,512,815
$1,000,000 or more 84,855 75,845 1,482,157 9,741,535
Returns with short-term
capital gain or loss
Returns with short-term
loss transactions
Selected asset type Number Number of
and size of adjusted of transac- Loss
gross income returns tions
(5) (6) (7)
Corporate stock
All returns 2,893,275 14,450,016 27,818,848
Adjusted gross
deficit 45,773 237,956 811,470
Under $20,000 279,940 788,327 985,530
$20,000 under
$50,000 579,976 1,989,682 1,777,946
$50,000 under
$100,000 888,278 3,088,994 4,868,924
$100,000 under
$200,000 629,774 3,952,180 4,599,953
$200,000 under
$500,000 312,787 2,121,812 5,138,684
$500,000 under
$1,000,000 91,503 1,220,020 2,957,812
$1,000,000 or more 65,243 1,051,046 6,678,529
Returns with long-term capital gain or loss
Returns with long-term
gain transactions(1)
Selected asset type Number Number Number of
and size of adjusted of of transac- Gain
gross income returns returns tions
(8) (9) (10) (11)
Corporate stock
All returns 7,521,536 6,255,407 18,145,155 143,994,316
Adjusted gross
deficit 81,584 61,993 189,693 1,268,756
Under $20,000 1,144,174 919,812 1,727,979 2,307,752
$20,000 under
$50,000 1,829,076 1,472,715 2,918,563 4,953,725
$50,000 under
$100,000 2,321,988 1,924,570 4,761,966 11,600,155
$100,000 under
$200,000 1,342,802 1,154,871 3,953,096 15,769,511
$200,000 under
$500,000 573,363 510,094 2,547,914 19,370,361
$500,000 under
$1,000,000 138,331 127,380 985,830 14,319,302
$1,000,000 or more 90,217 83,973 1,060,114 74,404,754
Returns with long-term
capital gain or loss
Returns with long-term
loss transactions
Selected asset type Number Number of
and size of adjusted of transac- Loss
gross income returns tions
(12) (13) (14)
Corporate stock
All returns 3,210,457 6,586,981 21,473,785
Adjusted gross
deficit 47,387 109,492 691,826
Under $20,000 413,757 654,259 1,314,325
$20,000 under
$50,000 720,783 1,224,312 2,119,257
$50,000 under
$100,000 980,226 1,902,612 4,285,211
$100,000 under
$200,000 626,625 1,345,190 3,465,117
$200,000 under
$500,000 291,331 798,979 3,221,704
$500,000 under
$1,000,000 77,849 274,902 1,917,498
$1,000,000 or more 52,499 277,234 4,458,847
Table 2c.--Returns with Short-Term and Long-Term Capital Gains and
Losses, by Size of Adjusted Gross Income and Selected Asset Type
[All figures are estimates based on samples-money amounts are in
thousands of dollars]
Returns with short-term capital
gain or loss
Returns with short-term
gain transactions(1)
Selected asset type Number Number Number of
and size of adjusted of of transac- Gain
gross income returns returns tions
(1) (2) (3) (4)
Bonds and other
securities(2)
All returns 482,082 357,995 775,486 609,374
Adjusted gross deficit 5,614 3,598 7,215 20,028
Under $20,000 58,487 41,941 86,330 26,507
$20,000 under $50,000 96,104 73,105 161,891 19,769
$50,000 under $100,000 124,166 88,841 139,890 71,849
$100,000 under $200,000 97,620 73,205 152,778 65,902
$200,000 under $500,000 57,139 43,352 92,291 77,642
$500,000 under
$1,000,000 20,548 15,835 45,158 63,034
$1,000,000 or more 22,404 18,118 89,932 264,643
Returns with short-term
capital gain or loss
Returns with short-term
loss transactions
Selected asset type Number Number of
and size of adjusted of transac- Loss
gross income returns tions
(5) (6) (7)
Bonds and other
securities(2)
All returns 184,745 412,187 532,349
Adjusted gross deficit 3,431 8,444 19,189
Under $20,000 21,978 42,363 2,310
$20,000 under $50,000 30,935 60,120 18,901
$50,000 under $100,000 45,324 129,181 116,891
$100,000 under $200,000 40,720 69,347 33,621
$200,000 under $500,000 23,540 39,661 60,440
$500,000 under
$1,000,000 8,299 22,844 51,097
$1,000,000 or more 10,518 40,227 229,901
Returns with long-term
capital gain or loss
Returns with long-term
gain transactions(1)
Selected asset type Number Number Number of
and size of adjusted of of transac- Gain
gross income returns returns tions
(8) (9) (10) (11)
Bonds and other
securities(2)
All returns 1,692,933 1,372,386 3,171,585 3,157,643
Adjusted gross deficit 21,699 14,693 37,477 62,420
Under $20,000 244,048 195,189 273,963 101,085
$20,000 under $50,000 344,965 268,434 530,071 198,496
$50,000 under $100,000 490,626 387,772 865,629 322,172
$100,000 under $200,000 328,702 279,353 730,892 526,838
$200,000 under $500,000 170,913 147,126 417,373 376,911
$500,000 under
$1,000,000 52,003 45,119 151,137 371,713
$1,000,000 or more 39,976 34,700 165,043 1,198,007
Returns with long-term
capital gain or loss
Returns with long-term
loss transactions
Selected asset type Number Number of
and size of adjusted of transac- Loss
gross income returns tions
(12) (13) (14)
Bonds and other
securities(2)
All returns 620,600 1,440,666 1,308,375
Adjusted gross deficit 13,299 35,454 67,466
Under $20,000 72,803 115,083 121,489
$20,000 under $50,000 123,085 451,479 137,002
$50,000 under $100,000 178,604 320,362 278,870
$100,000 under $200,000 128,187 245,086 188,543
$200,000 under $500,000 63,936 148,177 158,716
$500,000 under
$1,000,000 22,610 64,136 116,884
$1,000,000 or more 18,076 60,889 239,406
Table 2d.--Returns with Short-Term and Long-Term Capital Gains and
Losses, by Size of Adjusted Gross Income and Selected Asset Type
[All figures are estimates, based on samples--money amounts are
in thousands of dollars]
Returns with short-term capital
gain or loss
Returns with short-term gain
transactions(1)
Number
Selected asset type and Number Number of Gain
size of adjusted gross of of trans-
income returns returns actions
(1) (2) (3) (4)
Real estate(3)
All returns 268,185 213,734 327,031 1,743,938
Adjusted gross deficit 8,242 5,755 10,794 57,980
Under $20,000 49,942 38,729 62,811 195,460
$20,000 under $50,000 86,024 67,460 83,361 349,272
$50,000 under $100,000 65,505 54,176 87,919 476,718
$100,000 under $200,000 37,757 29,615 45,744 318,127
$200,000 under $500,000 14,557 13,133 29,698 202,922
$500,000 under
$1,000,000 3,674 3,069 4,050 67,050
$1,000,000 or more 2,483 1,797 2,653 76,409
Returns
with
Returns with short-term long-term
capital gain or loss capital
gain or
loss
Returns with short-term loss
transactions
Number
Selected asset type and Number of Loss Number of
size of adjusted gross of trans- returns
income returns actions
(5) (6) (7) (8)
Real estate(3)
All returns 60,959 66,561 499,782 2,052,803
Adjusted gross deficit 2,559 (*)3,727 (*)80,415 59,033
Under $20,000 12,174 12,174 27,218 363,099
$20,000 under $50,000 19,525 22,866 162,580 520,847
$50,000 under $100,000 13,787 13,787 117,272 620,977
$100,000 under $200,000 8,787 8,807 37,405 303,508
$200,000 under $500,000 2,527 3,296 20,939 133,512
$500,000 under
$1,000,000 830 976 17,585 33,028
$1,000,000 or more 769 929 36,368 18,799
Returns with long-term capital gain or loss
Returns
with
Returns with long-term gain long-
transactions(1) term
loss
trans-
actions
Selected asset type and Number of Number of Gain Number
size of adjusted gross returns transac- of
income tions returns
(9) (10) (11) (12)
Real estate(3)
All returns 1,885,000 2,623,966 42,980,865 373,318
Adjusted gross deficit 50,260 75,067 1,746,222 32,453
Under $20,000 329,816 420,393 1,541,559 58,959
$20,000 under $50,000 478,133 613,714 3,829,419 99,936
$50,000 under $100,000 562,189 793,821 8,866,999 113,533
$100,000 under $200,000 288,893 429,546 9,187,411 41,544
$200,000 under $500,000 126,965 212,156 8,761,198 18,000
$500,000 under
$1,000,000 31,177 48,261 3,877,261 5,331
$1,000,000 or more 17,567 31,008 5,170,798 3,561
Returns with long-term
capital gain or loss
Returns with long-term
loss transactions
Selected asset type and Number of
size of adjusted gross trans- Loss
income actions
(13) (14)
Real estate(3)
All returns 412,613 4,953,000
Adjusted gross deficit 43,295 891,401
Under $20,000 65,080 559,469
$20,000 under $50,000 103,971 774,594
$50,000 under $100,000 123,452 1,077,153
$100,000 under $200,000 46,975 719,358
$200,000 under $500,000 19,850 465,716
$500,000 under
$1,000,000 5,772 239,057
$1,000,000 or more 4,217 226,252
Table 2e.--Returns with Short-Term and Long-Term Capital Gains and
Losses, by Size of Adjusted Gross Income and Selected Asset Type
[All figures are estimates based on samples--money amounts are in
thousands of dollars]
Returns with short-term capital gain or loss
Returns with short-term gain
transactions(1)
Selected asset type Number
and size of Number Number of Gain
adjusted gross of of trans-
income returns returns actions
(1) (2) (3) (4)
Other asset types(4)
All returns 4,648,180 3,575,134 10,239,751 27,993,070
Adjusted gross
deficit 92,045 51,973 144,855 877,627
Under $20,000 815,042 595,417 1,097,583 633,888
$20,000 under
$50,000 1,076,953 835,858 2,138,646 1,824,722
$50,000 under
$100,000 1,227,320 952,433 2,535,975 2,398,350
$100,000 under
$200,000 847,827 659,821 1,957,026 2,782,038
$200,000 under
$500,000 393,669 319,155 1,536,472 3,747,698
$500,000 under
$1,000,000 111,650 91,290 396,081 2,437,745
$1,000,000 or more 83,673 69,187 433,112 13,291,002
Returns
with
Returns with short-term long-term
capital gain or loss capital
gain or
loss
Returns with short-term loss
transactions
Selected asset type Number
and size of Number of Loss Number of
adjusted gross of trans- returns
income returns actions
(5) (6) (7) (8)
Other asset types(4)
All returns 2,065,134 5,187,390 16,756,249 18,396,018
Adjusted gross
deficit 57,264 122,342 847,169 220,216
Under $20,000 323,761 566,467 782,959 4,127,669
$20,000 under
$50,000 443,325 1,026,060 1,396,672 4,848,921
$50,000 under
$100,000 528,103 1,181,268 1,996,499 5,338,573
$100,000 under
$200,000 405,909 970,106 2,087,710 2,604,518
$200,000 under
$500,000 195,054 869,903 2,597,226 931,317
$500,000 under
$1,000,000 61,743 218,154 1,543,712 202,036
$1,000,000 or more 49,976 233,090 5,504,301 122,768
Returns with long-term capital
gain or loss
Returns with long-term gain
transactions(1)
Selected asset type
and size of Number of Number of Gain
adjusted gross returns transac-
income tions
(9) (10) (11)
Other asset types(4)
All returns 17,842,117 31,069,454 188,738,530
Adjusted gross
deficit 193,744 402,555 5,538,797
Under $20,000 3,998,537 5,813,968 7,407,621
$20,000 under
$50,000 4,672,340 7,495,070 12,727,554
$50,000 under
$100,000 5,206,844 8,935,018 22,497,035
$100,000 under
$200,000 2,545,506 5,055,652 22,095,762
$200,000 under
$500,000 907,773 2,269,547 23,204,625
$500,000 under
$1,000,000 196,990 612,459 14,447,515
$1,000,000 or more 120,383 485,186 80,819,622
Returns with long-term capital
gain or loss
Returns with long-term loss
transactions
Selected asset type Number
and size of Number of Loss
adjusted gross of trans-
income returns actions
(12) (13) (14)
Other asset types(4)
All returns 3,077,801 5,118,334 16,914,484
Adjusted gross
deficit 84,570 160,248 1,863,451
Under $20,000 498,900 779,067 1,597,783
$20,000 under
$50,000 743,574 1,159,624 1,919,434
$50,000 under
$100,000 850,066 1,348,830 2,908,151
$100,000 under
$200,000 520,142 884,353 1,842,665
$200,000 under
$500,000 251,307 484,998 2,236,687
$500,000 under
$1,000,000 74,754 157,288 1,038,333
$1,000,000 or more 54,488 143,925 3,507,980
(*) Estimate should be used with caution because of the small number
of sample returns on which it is based.
(1) Transactions with no gain or loss are included with gain
transactions.
(2) Bonds and other securities includes US. Government obligations,
State and local Government obligations, and other bonds, notes,
and debentures.
(3) Real estate includes residential rental property, depreciable
business real property, farmland, and other land.
(4) Other asset types includes all other asset categories not included
in the above categories, including put and call options; futures
contracts; mutual funds, except tax-exempt bond funds; tax-exempt
bond mutual funds; partnership, S corporation, and estate or trust
interests; pass-through gains and losses; livestock; timber;
involuntary conversions; depreciable business personal property;
residences; unidentifiable assets; and capital gain distributions.
NOTES: Number of returns with gain, plus number of returns with loss,
does not add to the total column because some returns showed both.
Detail may not add to totals because of rounding. Comparisons across
tables may differ because of misreporting of holding periods and the
varying methodologies in classifying these.
Table 3a.--Short-Term and Long-Term Capital Asset Transactions,
by Selected Asset Type and Month of Sale
[All figures are estimates based on samples--number of
transactions are in thousands, money amounts are in
thousands of dollars]
All asset types
Gain transactions(1)
Type of transaction, Number of Sales
month of sale transactions price Basis
(1) (2) (3)
Short-term transactions
Total 33,970 757,301,249 696,829,009
January 2,646 50,365,136 45,725,919
February 2,135 41,439,378 37,906,131
March 1,775 36,816,643 33,893,510
April 1,913 41,582,739 38,595,684
May 2,431 51,204,190 47,143,102
June 2,366 50,317,471 46,338,872
July 2,936 53,053,135 47,964,174
August 2,365 41,897,950 37,735,417
September 2,690 57,459,870 52,886,243
October 3,036 56,001,533 50,785,153
November 1,874 36,119,973 33,317,876
December 2,327 61,610,338 57,602,657
Month not determinable 5,476 179,432,893 166,934,272
Long-term transactions
Total 55,032 704,446,438 416,066,373
January 2,766 48,341,140 29,913,163
February 1,941 36,247,715 23,745,628
March 1,928 33,152,620 21,621,661
April 1,973 31,521,448 20,233,146
May 2,036 36,418,301 22,846,242
June 2,314 40,614,099 25,696,402
July 2,659 47,694,287 30,093,010
August 2,303 43,250,018 27,308,113
September 2,365 42,909,822 27,393,045
October 2,328 45,960,190 27,336,027
November 1,685 33,915,228 20,960,970
December 2,810 49,713,704 32,292,996
Month not determinable 27,925 214,707,865 106,625,970
All asset types
Gain
transactions(1) Loss transactions
Type of transaction, Number of Sales
month of sale Gain transactions price
(4) (5) (6)
Short-term transactions
Total 72,071,744 20,099 396,713,541
January 4,629,581 1,358 22,505,867
February 3,540,814 1,275 21,001,331
March 2,941,209 1,443 21,992,855
April 2,989,141 1,704 25,322,274
May 3,960,046 1,311 21,949,525
June 3,988,265 1,217 19,289,849
July 5,092,104 1,374 21,766,172
August 4,173,498 1,232 20,004,803
September 4,588,592 1,319 20,386,696
October 5,236,774 1,931 30,946,127
November 2,818,240 1,362 21,044,460
December 4,128,559 2,248 88,158,384
Month not determinable 23,984,921 2,323 62,345,198
Long-term transactions
Total 378,871,844 13,576 139,963,206
January 18,301,096 794 11,296,645
February 12,405,734 663 8,074,631
March 11,536,045 733 7,859,329
April 11,054,218 764 7,945,699
May 13,408,039 704 8,985,828
June 14,730,284 747 7,662,604
July 17,430,112 869 11,369,014
August 15,590,093 809 8,626,302
September 15,568,155 750 7,453,442
October 18,308,075 805 10,038,215
November 12,844,921 683 6,677,038
December 17,350,777 1,600 12,304,309
Month not determinable 200,344,297 3,655 31,670,149
All asset types
Loss transactions
Type of transaction,
month of sale Basis Loss
(7) (8)
Short-term transactions
Total 437,948,397 45,607,228
January 24,994,041 2,277,340
February 23,176,435 2,105,488
March 24,609,309 2,524,185
April 28,345,918 2,675,918
May 24,504,715 2,195,267
June 21,682,272 1,900,613
July 24,789,065 2,626,097
August 22,407,498 2,163,814
September 22,682,012 2,141,388
October 34,631,619 3,542,334
November 23,885,863 2,733,982
December 95,686,437 6,992,500
Month not determinable 66,553,212 11,728,300
Long-term transactions
Total 180,685,739 44,649,645
January 14,094,854 2,757,918
February 9,706,222 1,600,706
March 10,391,097 2,253,938
April 10,654,645 2,655,602
May 10,659,373 1,570,224
June 9,728,857 1,972,892
July 13,981,098 2,512,086
August 10,929,954 2,223,404
September 9,223,109 1,715,009
October 12,927,962 2,605,551
November 8,618,578 1,737,068
December 19,400,001 6,874,589
Month not determinable 40,369,991 14,170,659
Footnotes at end of table 3e.
Table 3b.--Short-Term and Long-Term Capital Asset Transactions,
by Selected Asset Type and Month of Sale
[All figures are estimates based on samples--number of
transactions are in thousands, money amounts are in
thousands of dollars]
Corporate stock
Gain transactions(1)
Type of transaction, Number of Sales
month of sale transactions price Basis
(1) (2) (3)
Short-term transactions
Total 22,649 488,765,841 447,115,803
January 1,963 33,311,566 29,644,353
February 1,524 28,866,228 25,982,575
March 1,302 25,011,661 22,633,711
April 1,390 28,559,486 26,295,800
May 1,776 33,785,685 30,667,891
June 1,720 29,577,660 26,692,403
July 2,129 37,522,785 33,472,317
August 1,764 29,621,247 26,227,067
September 1,977 42,878,621 39,261,144
October 2,291 39,518,146 35,232,121
November 1,348 22,549,552 20,455,408
December 1,598 36,005,199 33,396,517
Month not determinable 1,867 101,558,006 97,154,497
Long-term transactions
Total 18,145 275,762,805 132,177,366
January 1,509 21,546,294 10,493,201
February 1,101 17,284,679 9,396,373
March 1,085 14,867,901 7,833,714
April 993 13,110,243 6,759,324
May 1,072 15,801,162 7,674,675
June 1,250 16,732,520 8,440,383
July 1,439 21,057,273 10,124,686
August 1,232 19,642,161 9,284,481
September 1,277 18,765,368 9,277,907
October 1,167 19,269,997 8,130,711
November 804 12,895,664 5,387,392
December 1,351 19,347,652 9,159,297
Month not determinable 3,866 65,441,893 30,215,222
Corporate stock
Gain
transactions(1) Loss transactions
Type of transaction, Number of Sales
month of sale Gain transactions price
(4) (5) (6)
Short-term transactions
Total 41,725,851 14,450 295,437,860
January 3,670,353 1,027 16,211,935
February 2,886,163 1,014 17,638,124
March 2,380,062 1,120 17,000,447
April 2,264,252 1,295 19,604,471
May 3,120,253 1,008 17,169,214
June 2,886,018 951 15,633,023
July 4,050,622 1,024 17,400,585
August 3,403,138 962 15,823,990
September 3,622,764 1,028 16,715,013
October 4,294,962 1,503 22,050,622
November 2,099,033 1,050 14,877,693
December 2,612,906 1,748 80,582,439
Month not determinable 4,435,325 719 24,730,303
Long-term transactions
Total 143,994,316 6,587 46,116,626
January 11,054,260 439 4,931,216
February 7,888,874 380 3,230,748
March 7,077,933 409 2,545,601
April 6,355,667 377 2,618,590
May 8,184,058 408 2,554,052
June 8,295,269 396 2,487,215
July 10,939,079 498 3,745,762
August 10,358,333 484 2,880,377
September 9,614,249 414 2,937,203
October 11,140,166 448 2,976,871
November 7,517,493 360 2,080,806
December 10,145,620 1,009 4,521,649
Month not determinable 35,423,315 965 8,606,537
Corporate stock
Loss transactions
Type of transaction,
month of sale Basis Loss
(7) (8)
Short-term transactions
Total 325,310,510 27,818,848
January 17,924,992 1,637,456
February 19,374,308 1,691,519
March 18,903,101 1,861,090
April 21,841,393 2,056,739
May 19,021,144 1,616,629
June 17,281,053 1,322,735
July 19,518,369 1,956,823
August 17,578,895 1,580,206
September 18,331,804 1,485,496
October 24,876,406 2,690,808
November 17,002,873 2,054,900
December 86,108,820 5,213,441
Month not determinable 27,547,352 2,651,006
Long-term transactions
Total 68,296,793 21,473,785
January 6,663,668 1,711,808
February 4,191,843 930,980
March 3,747,015 975,202
April 4,206,616 1,566,057
May 3,393,946 814,337
June 3,509,832 998,101
July 5,325,784 1,470,455
August 4,155,840 1,246,255
September 3,943,017 983,884
October 4,366,043 1,362,514
November 3,291,968 1,190,929
December 8,796,715 4,200,229
Month not determinable 12,704,504 4,023,035
Footnotes at end of table 3e.
Table 3c.--Short-Term and Long-Term Capital Asset Transactions, by
Selected Asset Type and Month of Sale
[All figures are estimates based on samples--number of transactions
are in thousands, money amounts are in thousands of dollars]
Bonds and other securities(2)
Gain transactions(1)
Number
Type of transaction, of Sales
month of sale trans- price Basis Gain
actions
(1) (2) (3) (4)
Short-term transactions
Total 775 93,627,299 93,019,807 609,374
January 64 6,367,074 6,314,475 52,600
February 34 5,912,450 5,882,930 29,518
March 37 4,421,262 4,394,999 26,501
April 50 6,703,123 6,666,457 36,636
May 32 7,824,576 7,801,684 22,893
June 42 10,701,488 10,654,192 47,296
July 53 6,773,598 6,708,784 64,812
August 35 5,340,996 5,312,469 28,527
September 50 5,303,597 5,269,944 33,738
October 53 7,501,860 7,458,843 43,017
November 43 5,124,870 5,084,237 41,198
December 67 10,306,696 10,243,863 62,832
Month not
determinable 215 11,345,707 11,226,931 119,807
Long-term transactions
Total 3,172 80,299,597 77,147,625 3,157,643
January 220 5,204,451 4,935,580 268,904
February 160 4,220,378 4,026,183 194,339
March 141 4,315,036 4,143,426 171,920
April 140 3,480,582 3,353,861 126,864
May 149 3,853,592 3,657,587 195,796
June 203 4,647,249 4,435,526 211,858
July 251 6,710,628 6,484,485 226,153
August 240 5,095,731 4,900,949 195,345
September 203 4,575,361 4,411,446 164,009
October 214 5,435,336 5,214,505 220,835
November 181 4,880,636 4,757,934 122,871
December 254 7,072,227 6,750,783 321,505
Month not
determinable 815 20,808,370 20,075,361 737,244
Bonds and other securities(2)
Loss transactions
Number
Type of transaction, of Sales
month of sales trans- price Basis Loss
actions
(5) (6) (7) (8)
Short-term transactions
Total 412 20,550,668 21,134,314 532,349
January 34 1,680,678 1,724,996 44,252
February 31 1,231,179 1,253,651 22,417
March 32 1,125,186 1,143,303 17,393
April 31 1,162,642 1,190,730 27,277
May 21 1,076,966 1,106,440 28,700
June 27 1,692,843 1,756,621 28,868
July 42 1,352,467 1,387,763 26,043
August 16 1,292,930 1,324,245 31,066
September 23 1,242,773 1,276,886 33,629
October 30 1,552,292 1,589,914 37,242
November 30 2,910,511 2,932,897 21,825
December 44 1,636,422 1,715,757 78,327
Month not
determinable 50 2,593,779 2,731,111 135,311
Long-term transactions
Total 1,441 26,554,956 27,940,507 1,308,375
January 99 2,021,975 2,147,747 115,655
February 84 1,508,037 1,581,593 73,128
March 80 1,417,443 1,517,943 81,511
April 85 1,372,593 1,460,909 79,650
May 80 1,351,053 1,438,940 76,998
June 91 1,462,955 1,535,429 70,866
July 126 2,544,163 2,648,911 102,547
August 101 1,902,250 2,018,443 116,039
September 107 1,967,173 2,027,398 57,064
October 120 2,135,105 2,216,228 79,837
November 125 1,993,201 2,081,235 84,492
December 140 2,559,544 2,769,024 196,885
Month not
determinable 203 4,319,464 4,496,708 173,702
Table 3d.--Short-Term and Long-Term Capital Asset Transactions,
by Selected Asset Type and Month of Sale
[All figures are estimates based on samples--number of transactions
are in thousands, money amounts are in thousands of dollars]
Real estate(3)
Gain transactions(1)
Num-
ber
Type of transaction, of Sales
month of sales tran- price Basis Gain
sac-
tions
(1) (2) (3) (4)
Short-term transactions
Total 327 17,603,904 15,825,371 1,743,938
January 20 1,333,584 1,222,932 82,993
February 18 1,685,862 1,603,428 82,458
March 21 2,272,726 2,191,749 81,419
April 18 617,717 541,328 76,525
May 18 1,632,410 1,318,591 204,020
June 24 1,927,257 1,700,780 232,040
July 27 1,821,293 1,703,184 118,196
August 32 1,354,757 1,266,442 88,381
September 26 831,828 702,093 133,750
October 35 1,004,646 881,189 125,707
November 22 961,976 875,394 83,203
December 31 1,150,363 981,080 197,977
Month not
determinable 34 1,009,486 837,181 237,270
Long-term transactions
Total 2,624 131,572,361 86,484,155 42,980,865
January 218 10,900,315 7,217,315 3,580,815
February 138 7,264,522 4,640,846 2,515,750
March 162 7,208,472 4,578,756 2,520,337
April 172 7,931,492 5,267,651 2,412,427
May 192 9,018,932 6,145,624 2,677,891
June 220 11,319,294 7,216,579 3,903,683
July 194 10,406,100 6,647,202 3,605,081
August 174 9,684,712 6,450,802 2,931,071
September 188 9,931,782 6,682,452 3,165,587
October 218 12,388,671 8,108,319 3,944,578
November 154 8,219,879 5,357,570 2,731,398
December 194 11,116,748 7,707,388 3,298,358
Month not
determinable 399 16,181,443 10,463,652 5,693,891
Real estate (3)
Loss transactions
Number
Type of transaction, of Sales
month of sale trans- price Basis Loss
actions
(5) (6) (7) (8)
Short-term transactions
Total 67 4,075,021 4,593,943 499,782
January 3 166,823 176,383 9,283
February (4) 54,452 57,410 2,894
March 6 429,585 451,783 21,953
April 7 315,780 369,274 53,447
May 6 576,887 669,390 85,946
June 4 268,598 293,234 24,152
July 2 64,157 102,479 38,322
August 6 246,158 287,303 40,667
September 1 109,199 134,349 25,136
October 10 832,453 897,272 64,276
November 2 272,492 298,454 25,791
December 5 169,519 207,606 36,170
Month not
determinable 13 568,916 649,008 71,743
Long-term transactions
Total 413 24,441,631 29,987,722 4,953,000
January 26 1,378,788 1,703,825 292,914
February 23 1,639,408 1,940,067 293,486
March 37 2,200,524 2,637,342 401,962
April 29 1,631,234 2,136,845 482,076
May 31 2,167,617 2,508,008 262,211
June 20 1,635,115 1,987,791 300,472
July 26 1,853,080 2,100,455 301,656
August 39 1,706,072 2,206,325 447,244
September 30 1,414,933 1,716,504 280,586
October 34 2,115,613 2,660,422 544,786
November 18 1,143,557 1,403,613 92,981
December 39 2,409,575 3,060,045 550,895
Month not
determinable 60 3,146,114 3,926,481 701,730
Table 3e.--Short-Term and Long-Term Capital Asset Transactions,
by Selected Asset Type and Month of Sale
[All figures are estimates based on samples--number of transactions
are in thousands, money amounts are in thousands of dollars]
Other asset types(5)
Gain transactions(1)
Number
of
Month of sales tran- Sales Basis Gain
sac- price
tions
(1) (2) (3) (4)
Short-term
transactions
Total 10,218 157,304,205 140,868,029 27,992,581
January 599 9,352,912 8,544,160 823,635
February 559 4,974,838 4,437,198 542,676
March 414 5,110,994 4,673,051 453,226
April 455 5,702,413 5,092,100 611,728
May 605 7,961,519 7,354,936 612,880
June 580 8,111,067 7,291,497 822,911
July 727 6,935,458 6,079,889 858,475
August 534 5,580,949 4,929,440 653,452
September 637 8,445,824 7,653,062 798,340
October 656 7,976,882 7,212,999 773,087
November 461 7,483,575 6,902,836 594,807
December 632 14,148,080 12,981,198 1,254,844
Month not
determinable 3,360 65,519,694 57,715,663 19,192,520
Long-term
transactions
Total 31,091 216,811,875 120,257,226 188,739,020
January 819 10,690,081 7,267,068 3,397,118
February 542 7,478,137 5,682,226 1,806,771
March 540 6,761,212 5,065,766 1,765,855
April 668 6,999,131 4,852,309 2,159,260
May 623 7,744,616 5,368,356 2,350,294
June 641 7,915,035 5,603,914 2,319,475
July 775 9,520,286 6,836,637 2,659,799
August 657 8,827,414 6,671,881 2,105,344
September 696 9,637,291 7,021,240 2,624,311
October 730 8,866,185 5,882,493 3,002,495
November 547 7,919,049 5,458,073 2,473,159
December 1,011 12,177,078 8,675,528 3,585,293
Month not
determinable 22,844 112,276,160 45,871,736 158,489,847
Other asset types(5)
Loss transactions
Number
of
Month of sale tran- Sales Basis Loss
sac- price
tions
(5) (6) (7) (8)
Short-term
transactions
Total 5,170 76,649,992 86,909,629 16,756,249
January 294 4,446,430 5,167,671 586,349
February 229 2,077,575 2,491,067 388,659
March 286 3,437,637 4,111,123 623,749
April 371 4,239,381 4,944,521 538,455
May 276 3,126,458 3,707,741 463,991
June 235 1,695,385 2,351,364 524,858
July 306 2,948,963 3,780,454 604,909
August 248 2,641,725 3,217,055 511,875
September 267 2,319,711 2,938,974 597,128
October 388 6,510,760 7,268,027 750,007
November 280 2,983,764 3,651,640 631,466
December 451 5,770,003 7,654,253 1,664,563
Month not
determinable 1,540 34,452,200 35,625,740 8,870,240
Long-term
transactions
Total 5,135 42,849,993 54,460,717 16,914,484
January 230 2,964,667 3,579,614 637,541
February 175 1,696,439 1,992,719 303,112
March 208 1,695,760 2,488,796 795,263
April 273 2,323,282 2,850,274 527,819
May 185 2,913,106 3,318,478 416,677
June 240 2,077,319 2,695,805 603,453
July 218 3,226,009 3,905,949 637,427
August 184 2,137,602 2,549,345 413,866
September 200 1,134,133 1,536,190 393,475
October 203 2,810,626 3,685,269 618,414
November 180 1,459,475 1,841,763 368,665
December 412 2,813,542 4,774,217 1,926,580
Month not
determinable 2,427 15,598,035 19,242,298 9,272,192
(1) Transactions with no gain or loss are included with gain
transactions.
(2) Bonds and other securities includes U. S. Government obligations,
State and local Government obligations, and other bonds, notes, and
debentures.
(3) Real estate includes residential rental property, depreciable
business real property, farmland, and other land.
(4) Less than 500 transactions.
(5) Other asset types includes all other asset categories not
included in the above categories, including put and call options;
futures contracts; mutual funds, except tax-exempt bond funds;
tax-exempt bond mutual funds; partnership, S corporation, and estate
or trust interests; pass-through gains and losses; livestock; timber;
involuntary conversions; depreciable business personal property;
residences; unidentifiable assets; and capital gain distributions.
NOTES: Detail may not add to totals because of rounding. Sales price
minus basis does not always equal net gain or loss because: (a) only
the gain is reported for capital gain distributions from mutual
funds and pass-through gains or losses, and (b) part of the total
gain or loss on certain depreciable assets is treated as ordinary
income rather than capital gain or loss. Comparisons across tables
may differ because of misreporting of holding periods and the varying
methodologies in classifying these.
Table 4a.--Short-Term and Long-Term Capital Asset Transactions, by
Selected Asset Type and Length of Time Held
[All figures are estimates based on samples--number of transactions
are in thousands, money amounts are in thousands of dollars]
All asset types
Gain transactions(1)
Number
of
Type of transaction, tran- Sales Basis Gain
length of time held sac-
tions
(1) (2) (3) (4)
Short-term
transactions
Total 33,942 758,891,550 697,602,047 72,882,240
Under 1 month 8,026 240,122,947 227,750,614 12,339,361
1 month under 2
months 4,169 92,179,409 84,928,158 7,271,599
2 months under 3
months 2,659 47,311,366 42,159,927 5,182,983
3 months under 4
months 1,985 34,073,558 30,620,587 3,446,261
4 months under 5
months 1,839 27,111,577 24,076,984 3,042,468
5 months under 6
months 1,645 27,134,385 24,205,241 2,937,449
6 months under 7
months 1,567 24,311,753 21,453,438 2,865,126
7 months under 8
months 1,420 17,407,277 14,847,555 2,561,549
8 months under 9
months 1,222 15,659,980 13,514,775 2,157,074
9 months under 10
months 1,169 16,060,636 14,064,743 1,993,689
10 months under 11
months 1,120 14,808,763 12,826,912 1,990,508
11 months under 12
months 1,152 16,427,365 14,262,291 2,211,685
1 year or more(2) 495 6,849,641 5,956,549 897,567
Holding period not
determinable 5,476 179,432,893 166,934,272 23,984,921
Long-term
transactions
Total 55,060 702,856,137 415,293,334 378,061,348
Under 18 months(3) 5,236 70,440,927 51,362,028 19,190,654
18 months under 2
years 3,622 49,653,368 34,882,533 14,738,546
2 years under 3
years 4,715 70,318,616 47,762,567 22,443,375
3 years under 4
years 2,946 46,274,284 30,485,819 15,821,358
4 years under 5
years 1,988 35,040,537 22,887,160 11,948,103
5 years under 10
years 4,722 99,197,211 63,467,743 35,643,058
10 years under 15
years 2,055 50,122,226 27,550,881 22,162,273
15 years under 20
years 792 27,500,521 12,900,413 14,155,918
20 years or more 1,059 39,600,581 17,368,220 21,613,766
Holding period not
determinable 27,925 214,707,865 106,625,970 200,344,297
All asset types
Loss transactions
Number
of
Type of transaction, tran- Sale Basis Loss
length of time held sac price
tions
(5) (6) (7) (8)
Short-term
transactions
Total 20,128 398,325,989 440,468,860 46,629,804
Under 1 month 5,175 200,939,361 211,110,825 9,372,723
1 month under 2
months 2,829 38,308,297 44,102,545 5,154,496
2 months under 3
months 1,865 20,571,977 24,674,518 3,692,743
3 months under 4
months 1,392 12,339,200 15,790,116 3,092,381
4 months under 5
months 1,198 12,057,369 14,479,095 2,285,870
5 months under 6
months 916 8,189,828 10,295,027 1,971,329
6 months under 7
months 858 10,398,991 12,115,849 1,522,878
7 months under 8
months 764 6,197,666 7,710,066 1,451,065
8 months under 9
months 680 5,835,303 7,568,094 1,612,552
9 months under 10
months 645 7,362,582 8,884,087 1,497,855
10 months under 11
months 611 4,938,394 6,302,633 1,231,022
11 months under 12
months 616 6,688,925 8,162,075 1,452,910
1 year or more(2) 256 2,152,897 2,720,719 563,680
Holding period not
determinable 2,323 62,345,198 66,553,212 11,728,300
Long-term
transactions
Total 13,547 138,350,757 178,165,276 43,627,069
Under 18 months(3) 2,195 20,253,484 25,661,322 5,176,829
18 months under 2
years 1,575 13,711,391 17,938,099 4,125,202
2 years under 3
years 1,656 17,933,918 23,033,036 4,768,916
3 years under 4
years 1,191 12,971,198 16,068,740 2,845,762
4 years under 5
years 949 11,083,634 13,620,444 2,520,074
5 years under 10
years 1,560 21,624,755 27,790,256 5,724,579
10 years under 15
years 512 6,198,680 8,730,506 2,451,922
15 years under 20
years 126 1,471,085 2,731,080 1,054,529
20 years or more 128 1,432,464 2,221,803 788,596
Holding period not
determinable 3,655 31,670,149 40,369,991 14,170,659
Table 4b.--Short-Term and Long-Term Capital Asset Transactions,
by Selected Asset Type and Length of Time Held
[All figures are estimates based on samples--number of transactions
are in thousands, money amounts are in thousands of dollars]
Corporate stock
Gain transactions(1)
Number
Type of trans- of Sales
action, length trans- price Basis Gain
of time held actions
(1) (2) (3) (4)
Short-term
transactions
Total 22,702 492,659,860 450,046,378 42,688,375
Under 1 month 6,135 191,883,585 182,760,680 9,138,510
1 month under 2
months 3,244 59,899,315 54,090,589 5,813,094
2 months under 3
months 1,990 30,365,878 26,032,407 4,336,464
3 months under 4
months 1,411 18,412,934 15,687,496 2,727,279
4 months under 5
months 1,345 16,097,483 13,575,123 2,526,396
5 months under 6
months 1,179 13,747,920 11,469,692 2,284,201
6 months under 7
months 1,134 12,828,915 10,557,086 2,277,218
7 months under 8
months 995 9,929,881 7,897,664 2,032,591
8 months under 9
months 872 9,226,246 7,398,375 1,828,388
9 months under 10
months 776 8,099,942 6,441,062 1,659,185
10 months under 11
months 738 7,459,950 6,055,464 1,404,729
11 months under 12
months 712 8,943,375 7,363,791 1,580,561
1 year or more(2) 304 4,206,429 3,562,452 644,434
Holding period not
determinable 1,867 101,558,006 97,154,497 4,435,325
Long-term
transactions
Total 18,092 271,868,787 129,246,791 143,031,792
Under 18 months(3) 3,258 36,154,341 22,106,628 14,134,191
18 months under 2
years 2,225 25,248,185 14,295,055 10,972,523
2 years under 3
years 2,618 34,280,211 17,932,953 16,300,190
3 years under 4
years 1,491 20,085,657 9,675,842 10,444,834
4 years under 5
years 1,000 15,659,091 7,678,545 7,988,811
5 years under 10
years 2,039 36,736,857 14,977,218 21,884,491
10 years under 15
years 883 17,775,579 6,531,012 11,246,902
15 years under 20
years 318 8,206,727 2,462,006 5,728,539
20 years or more 394 12,280,247 3,372,310 8,907,996
Holding period not
determinable 3,866 65,441,893 30,215,222 35,423,315
Corporate stock
Loss transactions
Number
Type of trans- of Sales
action, length trans- price Basis Loss
of time held actions
(5) (6) (7) (8)
Short-term
transactions
Total 14,489 298,787,808 329,745,167 28,893,071
Under 1 month 4,037 180,165,422 187,260,675 6,775,441
1 month under 2
months 2,113 28,379,994 32,558,227 3,852,648
2 months under 3
months 1,520 15,341,333 18,550,894 2,974,994
3 months under 4
months 1,099 10,835,350 13,319,079 2,160,973
4 months under 5
months 947 7,872,540 9,846,514 1,880,100
5 months under 6
months 732 5,896,159 7,445,101 1,422,556
6 months under 7
months 652 5,706,453 7,030,608 1,145,970
7 months under 8
months 579 4,137,281 5,336,370 1,129,014
8 months under 9
months 538 4,011,344 5,365,900 1,296,438
9 months under 10
months 468 3,381,158 4,582,651 1,177,999
10 months under 11
months 471 3,381,704 4,489,357 983,129
11 months under 12
months 429 3,756,425 4,800,155 1,025,139
1 year or more(2) 186 1,192,342 1,612,284 417,665
Holding period not
determinable 719 24,730,303 27,547,352 2,651,006
Long-term
transactions
Total 6,548 42,766,678 63,862,136 20,399,562
Under 18 months(3) 1,511 9,306,540 13,281,334 3,833,656
18 months under 2
years 1,040 6,247,497 9,098,037 2,720,807
2 years under 3
years 935 5,425,299 8,596,270 2,983,063
3 years under 4
years 589 3,375,525 4,986,620 1,525,995
4 years under 5
years 443 2,766,206 4,176,896 1,405,330
5 years under 10
years 685 4,930,219 7,160,226 2,178,267
10 years under 15
years 240 1,037,015 1,881,486 830,596
15 years under 20
years 69 426,708 885,652 457,350
20 years or more 71 645,133 1,091,110 441,465
Holding period not
determinable 965 8,606,537 12,704,504 4,023,035
Table 4c.--Short-Term and Long-Term Capital Asset Transactions,
by Selected Asset Type and Length of Time Held
[All figures are estimates based on samples--number of transactions
are in thousands, money amounts are in thousands of dollars]
Bonds and other securities(4)
Gain transactions(1)
Number
Type of transaction, of Sales
length of time held trans- price Basis Gain
actions
(1) (2) (3) (4)
Short-term
transactions
Total 750 92,582,975 91,980,010 604,611
Under 1 month 77 16,358,061 16,284,637 73,512
1 month under 2
months 59 18,702,141 18,623,222 78,913
2 months under 3
months 43 9,977,874 9,921,550 56,865
3 months under 4
months 41 6,887,350 6,859,158 28,214
4 months under 5
months 48 5,945,353 5,916,208 29,146
5 months under 6
months 38 3,559,951 3,517,773 42,180
6 months under 7
months 48 4,137,327 4,102,287 35,035
7 months under 8
months 31 3,688,451 3,656,929 31,523
8 months under 9
months 30 3,269,731 3,247,613 22,119
9 months under 10
months 36 2,841,417 2,818,385 23,001
10 months under 11
months 36 2,297,925 2,278,720 19,206
11 months under 12
months 30 2,507,011 2,472,771 34,240
1 year or more(2) 18 1,064,675 1,053,826 10,849
Holding period not
determinable 215 11,345,707 11,226,931 119,807
Long-term
transactions
Total 3,197 81,343,920 78,187,422 3,162,407
Under 18 months(3) 306 9,446,715 9,152,820 293,930
18 months under 2
years 212 6,920,957 6,652,666 268,463
2 years under 3
years 383 10,953,697 10,586,263 367,279
3 years under 4
years 290 6,816,112 6,622,450 193,802
4 years under 5
years 170 4,472,692 4,353,607 119,560
5 years under 10
years 679 15,192,495 14,639,914 552,716
10 years under 15
years 254 4,862,670 4,449,571 413,971
15 years under 20
years 50 875,398 752,376 123,022
20 years or more 38 994,814 902,394 92,420
Holding period not
determinable 815 20,808,370 20,075,361 737,244
Bonds and other securities(4)
Loss transactions
Number
Type of trans- of Sales
action, length trans- price Basis Loss
of time held actions
(5) (6) (7) (8)
Short-term
transactions
Total 411 20,549,403 21,117,321 516,045
Under 1 month 33 3,152,137 3,207,448 49,630
1 month under 2
months 52 2,247,695 2,316,591 33,530
2 months under 3
months 36 1,603,280 1,650,999 47,120
3 months under 4
months 29 1,436,848 1,472,645 35,436
4 months under 5
months 38 1,361,659 1,383,196 15,960
5 months under 6
months 24 798,515 823,542 24,359
6 months under 7
months 25 1,394,934 1,424,063 28,726
7 months under 8
months 16 747,527 765,884 18,314
8 months under 9
months 21 662,294 685,822 23,354
9 months under 10
months 20 2,534,369 2,586,751 51,657
10 months under 11
months 19 743,871 766,019 22,073
11 months under 12
months 35 961,570 984,805 23,171
1 year or more(2) 12 310,925 318,444 7,403
Holding period not
determinable 50 2,593,779 2,731,111 135,311
Long-term
transactions
Total 1,442 26,556,220 27,957,500 1,324,680
Under 18 months(3) 187 4,450,299 4,634,548 176,620
18 months under 2
years 163 3,148,601 3,331,755 177,549
2 years under 3
years 209 4,563,437 4,777,267 205,542
3 years under 4
years 200 2,851,747 3,010,195 127,290
4 years under 5
years 175 2,389,326 2,512,221 122,409
5 years under 10
years 226 3,245,049 3,464,931 200,713
10 years under 15
years 45 910,151 1,007,962 97,805
15 years under 20
years 12 245,528 258,157 12,623
20 years or more 22 432,618 463,757 30,426
Holding period not
determinable 203 4,319,464 4,496,708 173,702
Table 4d.--Short-Term and Long-Term Capital Asset Transactions, by
Selected Asset Type and Length of Time Held
[All figures are estimates based on samples--number of transactions
are in thousands, money amounts are in thousands of dollars]
Real estate(5)
Gain transactions(1)
Number
Type of transaction, of Sales
length of time held trans- price Basis Gain
actions
(1) (2) (3) (4)
Short-term
transactions
Total 330 17,705,376 15,879,256 1,777,657
Under 1 month 53 2,968,076 2,498,969 380,355
1 month under 2
months 25 1,666,697 1,576,825 89,872
2 months under 3
months 29 820,735 714,522 105,954
3 months under 4
months 34 3,773,911 3,637,878 123,323
4 months under 5
months 20 605,502 529,171 76,747
5 months under 6
months 22 1,733,077 1,606,947 125,978
6 months under 7
months 25 743,359 630,071 112,922
7 months under 8
months 14 753,057 687,918 64,483
8 months under 9
months 10 454,007 401,937 51,771
9 months under 10
months 18 1,280,568 1,211,447 69,599
10 months under 11
months 14 881,988 713,296 168,588
11 months under 12
months 23 859,538 729,704 117,422
1 year or more(2) 10 155,374 103,390 53,373
Holding period not
determinable 34 1,009,486 837,181 237,270
Long-term
transactions
Total 2,621 131,470,889 86,430,270 42,947,145
Under 18 months(3) 118 6,909,526 5,705,952 1,194,323
18 months under 2
years 91 5,530,385 4,252,960 1,161,765
2 years under 3
years 155 9,531,804 7,394,607 2,112,301
3 years under 4
years 176 8,438,674 6,404,541 1,991,192
4 years under 5
years 135 6,678,396 4,827,565 1,661,896
5 years under 10
years 483 26,970,245 19,710,522 6,975,678
10 years under 15
years 376 18,727,475 11,002,320 7,317,525
15 years under 20
years 258 13,151,674 6,954,336 5,772,531
20 years or more 429 19,351,268 9,713,815 9,066,043
Holding period not 399 16,181,443 10,463,652 5,693,891
determinable
Real estate(5)
Loss transactions
Number
Type of transaction, of Sales
length of time held trans- price Basis Loss
actions
(5) (6) (7) (8)
Short-term
transactions
Total 62 4,159,812 4,592,839 417,407
Under 1 month (*)6 (*)738,499 (*)798,952 (*)54,066
1 month under 2
months 5 138,221 152,799 14,366
2 months under 3
months 3 54,840 65,294 10,240
3 months under 4
months 9 564,033 597,014 32,952
4 months under 5
months 4 244,185 271,503 27,319
5 months under 6
months 1 105,073 118,047 12,974
6 months under 7
months 5 453,517 466,246 12,367
7 months under 8
months 2 104,817 120,243 15,416
8 months under 9
months 4 313,959 374,752 60,793
9 months under 10
months (*)5 (*)316,486 (*)368,624 (*)52,137
10 months under 11
months 2 104,087 128,420 24,332
11 months under 12
months 3 451,992 480,549 28,557
1 year or more(2) (6) (*)1,187 (*)1,387 (*)145
Holding period not
determinable 13 568,916 649,008 71,743
Long-term
transactions
Total 417 24,356,840 29,988,826 5,035,375
Under 18 months(3) 29 1,833,159 2,088,186 222,911
18 months under 2
years 20 1,123,097 1,370,117 260,261
2 years under 3
years 42 2,852,334 3,437,729 519,271
3 years under 4
years 39 2,437,799 3,000,904 448,233
4 years under 5
years 20 1,577,282 1,856,089 268,881
5 years under 10
years 129 8,661,350 10,623,268 1,661,611
10 years under 15
years 55 2,172,438 2,937,995 763,340
15 years under 20
years 12 354,626 487,324 127,044
20 years or more 11 198,641 260,734 62,093
Holding period not 60 3,146,114 3,926,481 701,730
determinable
Table 4e.--Short-Term and Long-Term Capital Asset Transactions, by
Selected Asset Type and Length of Time Held
[All figures are estimates based on samples--number of transactions are
in thousand money amounts are in thousands of dollars]
Other asset types(7)
Gain transactions
Number
Type of trans- of Sales
action, length trans- price Basis Gain
of time held actions
(1) (2) (3) (4)
Short-term
transactions
Total 10,159 155,943,339 139,696,404 27,811,597
Under 1 month 1,762 28,913,224 26,206,328 2,746,984
1 month under 2
months 840 11,911,256 10,637,522 1,289,721
2 months under 3
months 597 6,146,879 5,491,448 683,700
3 months under 4
months 498 4,999,363 4,436,055 567,444
4 months under 5
months 426 4,463,239 4,056,482 410,179
5 months under 6
months 406 8,093,437 7,610,830 485,091
6 months under 7
months 360 6,602,152 6,163,994 439,951
7 months under 8
months 379 3,035,888 2,605,044 432,951
8 months under 9
months 310 2,709,996 2,466,850 254,795
9 months under 10
months 339 3,838,708 3,593,849 241,904
10 months under 11
months 332 4,168,900 3,779,432 397,986
11 months under 12
months 387 4,117,441 3,696,025 479,461
1 year or more(2) 164 1,423,162 1,236,881 188,910
Holding period not
determinable 3,360 65,519,694 57,715,663 19,192,520
Long-term
transactions
Total 31,150 218,172,541 121,428,851 188,920,003
Under 18 months(3) 1,554 17,930,345 14,396,628 3,568,210
18 months under 2
years 1,094 11,953,842 9,681,851 2,335,795
2 years under 3
years 1,559 15,552,904 11,848,745 3,663,605
3 years under 4
years 989 10,933,841 7,782,986 3,191,530
4 years under 5
years 683 8,230,358 6,027,443 2,177,835
5 years under 10
years 1,521 20,297,615 14,140,089 6,230,173
10 years under 15
years 541 8,756,502 5,567,977 3,183,876
15 years under 20
years 166 5,266,722 2,731,695 2,531,826
20 years or more 198 6,974,253 3,379,701 3,547,308
Holding period not
determinable 22,844 112,276,160 45,871,736 158,489,847
Other asset types(7)
Loss transactions
Number
Type of trans- of Sales
action, length trans- price Basis Loss
of time held actions
(5) (6) (7) (8)
Short-term
transactions
Total 5,166 74,828,966 85,013,533 16,803,281
Under 1 month 1,099 16,883,303 19,843,750 2,493,586
1 month under 2
months 658 7,542,386 9,074,928 1,253,952
2 months under 3
months 307 3,572,524 4,407,330 660,388
3 months under 4
months 255 -497,030 401,378 863,020
4 months under 5
months 209 2,578,985 2,977,882 362,491
5 months under 6
months 159 1,390,081 1,908,337 511,440
6 months under 7
months 175 2,844,088 3,194,931 335,815
7 months under 8
months 166 1,208,041 1,487,569 288,322
8 months under 9
months 118 847,707 1,141,620 231,967
9 months under 10
months 152 1,130,568 1,346,061 216,063
10 months under 11
months 119 708,732 918,836 201,487
11 months under 12
months 150 1,518,938 1,896,565 376,042
1 year or more(2) 58 648,442 788,604 138,467
Holding period not
determinable 1,540 34,452,200 35,625,740 8,870,240
Long-term
transactions
Total 5,140 44,671,019 56,356,813 16,867,452
Under 18 months(3) 468 4,663,485 5,657,254 943,642
18 months under 2
years 351 3,192,196 4,138,189 966,585
2 years under 3
years 469 5,092,848 6,221,770 1,061,041
3 years under 4
years 363 4,306,126 5,071,021 744,243
4 years under 5
years 311 4,350,820 5,075,238 723,454
5 years under 10
years 520 4,788,137 6,541,831 1,683,988
10 years under 15
years 173 2,079,075 2,903,062 760,181
15 years under 20
years 34 444,223 1,099,946 457,513
20 years or more 24 156,073 406,203 254,613
Holding period not
determinable 2,427 15,598,035 19,242,298 9,272,192
(*) Estimate should be used with caution because of the small number
of sample returns on which it is based.
(1) Transactions with no gain or loss are included with gain
transactions.
(2) Dates showed holding period to be 1 year or more and transactions
not reclassified during editing.
(3) Includes some transactions where holding period was under 1 year
and transactions not reclasified during period.
(4) Bonds and other securities includes U. S. Government obligations,
State and local Government obligations, and other bonds, notes, and
debentures.
(5) Real estate includes residential rental property, depreciable
business real property, farmland, and other land.
(6) Less than 500 transactions.
(7) Other asset types includes all other asset categories not included
in the avove categories, including put and call options; futures
contracts; mutual funds, except tax-exempt bond funds; tax-exempt bond
mutual funds; partnership, S corporation, and estate or trust
interests; pass-through gains and losses; livestock; timber;
involuntary conversions; depreciable business personal property;
residences; unidentifiable assets; and capital gain distributions.
NOTES: Detail may not add to totals because of rounding. Sales price
minus basis does not always equal net gain or loss because: (a) only
the gain is reported for capital gain distributions from mutual funds
and pass-through gains or losses, and (b) part of the total gain or
loss on certain depreciable assets is treated as ordinary income
rather than capital gain or loss. Comparisons across tables may
differ because of misreporting of holding periods and the varying
methodologies in classifying these.
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