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Short-Term Capital Gains and Losses, by Asset Type<Table 1C. Long-Term Capital Gains and Losses, by Asset TypeN/A--Not applicable.�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, (b) part of the total gain or �loss on certain deprecibale assets is treated as ordinary income rather than capital gain or loss, (c) in certain cases where taxpayers reported futures contracts with a loss, the sales price and basis were often reported as negative amounts, �and (d) some sales may have non-deductible losses or non-taxable gains such as wash sales, or sales of principal residences, and these transactions are not balanced.PTable 1A. 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