The Sales of Capital Assets bulletin article and related statistical tables provide detailed information about trends in the capital gains and losses of individuals. Statistics are periodically collected about types of transactions producing these gains and losses, the month of the year in which a transaction occurs, the length of time assets are held before sale, and the size of the sellers' adjusted gross income.
Statistical tables
All tables are available as Microsoft Excel® files. A free Excel viewer is available for download, if necessary.
Short-term and long-term capital gains and losses
| Data Presented | Classified By | Tax Years |
|---|---|---|
| Table 1. Short-Term and Long-Term Capital Gains and Losses, by Asset Type | Asset Type | 2015 XLSX 2014 XLSX 2013 XLSX 2012 XLS 2011 XLS 2010 XLS 2009 XLS 2008 XLS 2007 XLS 1999 XLSX 1998 XLSX 1997 (Revised) XLSX 1997 XLSX 1985 XLSX SOI Individual Panel 2004–2007 XLS 1999–2003 XLS SOI Cross Section 1999–2003 XLS |
Short-term and long-term capital gains and losses
| Data Presented | Classified By | Tax Years |
|---|---|---|
| Table 2. Returns with Short-Term and Long-Term Capital Gains and Losses, by Size of Adjusted Gross Income and Selected Asset Type | Size of Adjusted Gross Income and Selected Asset Type | 2015 XLSX 2014 XLSX 2013 XLSX 2012 XLS 2011 XLS 2010 XLS 2009 XLS 2008 XLS 2007 XLS 1999 XLSX 1998 XLSX 1997 (Revised) XLSX 1997 XLSX 1985 XLSX SOI Individual Panel 2004–2007 XLS 1999–2003 XLS |
Short-term and long-term capital asset transactions
| Data Presented | Classified By | Tax Years |
|---|---|---|
| Table 3. Short-Term and Long-Term Capital Gains and Losses, by Selected Asset Type and Month of Sale | Selected Asset Type and Month of Sale | 2015 XLSX 2014 XLSX 2013 XLSX 2012 XLS 2011 XLS 2010 XLS 2009 XLS 2008 XLS 2007 XLS 1999 XLSX 1998 XLSX 1997 (Revised) XLSX 1997 XLSX 1985 XLSX |
Short-term and long-term capital asset transactions
| Data Presented | Classified By | Tax Years |
|---|---|---|
| Table 4. Short-Term and Long-Term Capital Gains and Losses, by Selected Asset Type and Length of Time Held | Asset Type and Length of Time Held | 2015 XLSX 2014 XLSX 2013 XLSX 2012 XLS 2011 XLS 2010 XLS 2009 XLS 2008 XLS 2007 XLS 1999 XLSX 1998 XLSX 1997 (Revised) XLSX 1997 XLSX 1985 XLSX SOI Individual Panel 2004–2007 XLS 1999–2003 XLS |
Stratum definition, sample size and population size
| Data Presented | Tax Years |
|---|---|
| Table 5. Stratum Definition, Sample Size and Population Size | 2012 XLS |
Coefficients of variation for short-term and long-term capital gains and losses
| Data Presented | Classified By | Tax Years |
|---|---|---|
| Table 6. Coefficients of Variation for Short-Term and Long-Term Capital Gains and Losses, by Asset Type | Asset Type | 2012 XLS |
Coefficients of variation for short-term and long-term capital gains and losses
| Data Presented | Classified By | Tax Years |
|---|---|---|
| Table 7. Coefficients of Variation for Returns with Short-Term and Long-Term Capital Gains and Losses, by Size of Adjusted Gross Income and Selected Asset Type | Size of Adjusted Gross Income and Asset Type | 2012 XLS |
Coefficients of variation for capital gains and losses
| Data Presented | Classified By | Tax Years |
|---|---|---|
| Table 8. Coefficients of Variation for Capital Gains and Losses, by Selected Asset Type and Month of Sale | Selected Asset Type and Month of Sale | 2012 XLS |
Coefficients of variation for capital gains and losses
| Data Presented | Classified By | Tax Years |
|---|---|---|
| Table 9. Coefficients of Variation for Capital Gains and Losses, by Selected Asset Type and Length of Time Held | Selected Asset Type and Length of Time Held | 2012 XLS |
Distribution of number of returns and amount for returns with net gains or losses realized
| Data Presented | Tax Years |
|---|---|
| Table 4. Distribution of Number of Returns and Amount for Returns with Net Gains or Losses Realized, SOI Individual Panel, Tax Years 2004 - 2007 | 2004–2007 XLS 1999–2003 XLS |
Sales of principal residences
| Data Presented | Tax Years |
|---|---|
| Table 5. Sales of Principal Residences | 1985 XLS |
Installment sale transactions
| Data Presented | Tax Years |
|---|---|
| Table 6. Installment Sale Transactions | 1985 XLS |
Bulletin articles
The bulletin articles are in PDF format. A free Adobe® reader is available for download, if needed.