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Short-Term and Long-Term Capital Asset Transactions, by Selected Asset Type and Month of SaleCorporate stockhTable 3C. Short-Term and Long-Term Capital Asset Transactions, by Selected Asset Type and Month of SalehTable 3D. Short-Term and Long-Term Capital Asset Transactions, by Selected Asset Type and Month of SalehTable 3E. Short-Term and Long-Term Capital Asset Transactions, by Selected Asset Type and Month of Sale�futures contracts; all 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.�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.mTable 3A. Short-Term and Long-Term Capital Asset Transactions, by Selected Asset Type and Month of Sale 2009K[1] Transactions with no gain or loss are included with gain transactions.�[1] Bonds and other securities includes U.S. Government obligations, state and local government obligations and other notes and debentures.K[2] Transactions with no gain or loss are included with gain transactions.n[1] Real estate includes residential rental property, depreciable business property, farmland and other land.[1] Other asset types includes all other asset categories not included in the above categories, including put and call options;�NOTES: Detail may not add to totals because of rounding. 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