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>That's often just 2 entries short/long reported per firm.  Sometimes a third for long term unreported.

 

There are also codes "C" and "F"; I got a "C" from TD Ameritrade this year, short term "Form 1099-B not received".  This was the result of a "Choice Financial Group" CD, a 2 month CD which matured in December.  Clearly there were no capital gains or losses (duh, it's a CD) and the interest goes on the 1099-INT.  Yet another example of a US tax regime that introduces unnecessary complexity for the benefit of companies like, well, let me put it this way, it's relevant to this thread for precisely that reason.