Source: U.S. Department of the Treasury. Internal Revenue Service  

Release: SOI Tax Stats - Historical Data Tables  

Units:  Number of Returns, Not Seasonally Adjusted

Frequency:  Annual

Net gain or loss, not includable in capital gain or loss, from the sale of business property (excluding inventories and certain other assets) and "involuntary conversions" of property, such as by casualty or theft.

For additional information about the return filing requirements, see the annual reports, Statistics of Income-Individual Income Tax Returns at https://www.irs.gov/uac/soi-tax-stats-historical-data-tables.