nba teams that started the regular season with 21 wins and 3 losses in a season

The Boston Celtics won 22 times when losing 3+ games in 1946-47.

Interpreted as:

NBA teams that started the regular season with 21 or more wins and 3 or more losses in a season

	TEAM	W	L	SEASON	GP	MPG	PPG	APG	FGM	FGA	FG%	FTM	FTA	FT%	TS%	MIN	PTS	AST	PF
1	Celtics	22	38	1946-47	60	241.3	60.1	7.8	23.3	85.6	27.2	13.5	22.9	59.0	31.4	14,475	3,605	470	1,202
2	Stags	39	22	1946-47	61	241.2	77.0	7.1	30.8	103.4	29.8	15.4	25.4	60.6	33.6	14,715	4,697	436	1,473
3	Rebels	30	30	1946-47	60	242.1	70.9	8.2	27.9	95.0	29.4	15.1	23.8	63.2	33.6	14,525	4,251	494	1,246
4	Knicks	33	27	1946-47	60	243.3	64.7	7.6	24.4	87.6	27.9	15.9	24.0	66.1	33.0	14,600	3,881	457	1,218
5	Warriors	35	25	1946-47	60	240.4	68.6	5.7	25.2	89.7	28.0	18.3	26.6	68.8	33.8	14,425	4,118	343	1,082
6	Steam Rollers	28	32	1946-47	60	241.7	72.5	8.0	27.2	93.0	29.2	18.2	27.8	65.5	34.4	14,500	4,350	481	1,215
7	Bombers	38	23	1946-47	61	243.3	66.6	4.8	26.2	96.3	27.2	14.1	23.0	61.6	31.3	14,840	4,064	292	1,234
8	Huskies	22	38	1946-47	60	240.4	66.6	7.7	25.3	94.5	26.7	16.1	25.9	62.2	31.4	14,425	3,996	463	1,271
9	Capitols	49	11	1946-47	60	240.8	73.8	6.3	28.7	96.6	29.7	16.4	23.2	70.6	34.6	14,450	4,428	378	1,144
10	Stags	28	20	1947-48	48	241.6	75.8	9.0	29.0	97.6	29.7	17.9	27.2	65.9	34.6	11,595	3,640	432	1,138
11	Knicks	26	22	1947-48	48	240.5	74.5	7.8	28.2	98.4	28.7	18.1	26.9	67.2	33.8	11,545	3,578	376	1,076
12	Warriors	27	21	1947-48	48	243.1	73.4	7.0	26.6	101.6	26.2	20.1	28.1	71.4	32.2	11,670	3,521	335	934
13	Bombers	29	19	1947-48	48	241.0	71.5	4.5	27.0	94.8	28.5	17.5	25.9	67.4	33.7	11,570	3,432	218	1,050
14	Capitols	28	20	1947-48	48	242.1	73.7	6.4	27.8	99.7	27.9	18.0	25.1	71.9	33.3	11,620	3,537	305	1,084
15	Bullets	28	20	1947-48	48	241.6	74.4	6.7	26.8	89.2	30.1	20.7	30.1	68.9	36.3	11,595	3,570	320	1,080
16	Celtics	25	35	1948-49	60	241.3	76.6	18.9	28.4	91.4	31.1	19.7	30.9	63.6	36.5	14,475	4,593	1,135	1,382
17	Stags	38	22	1948-49	60	242.5	84.0	20.3	31.8	95.8	33.1	20.5	29.6	69.2	38.6	14,550	5,038	1,220	1,731
18	Knicks	32	28	1948-49	60	241.7	79.2	17.0	28.1	87.3	32.2	22.9	32.7	70.2	39.0	14,500	4,752	1,017	1,559
19	Warriors	28	32	1948-49	60	240.8	83.7	17.4	30.5	94.9	32.2	22.7	31.6	71.7	38.5	14,450	5,022	1,043	1,459
20	Bombers	29	31	1948-49	60	242.5	75.8	21.2	27.7	81.0	34.1	20.5	29.5	69.4	40.3	14,550	4,547	1,269	1,480
21	Capitols	38	22	1948-49	60	242.5	81.8	16.2	29.2	91.2	32.0	23.5	31.9	73.6	38.9	14,550	4,910	972	1,710
22	Bullets	29	31	1948-49	60	241.3	83.6	16.7	28.9	86.0	33.6	25.8	34.2	75.3	41.4	14,475	5,017	1,000	1,730
23	Pistons	22	38	1948-49	60	242.1	74.3	18.0	25.6	89.5	28.6	23.1	33.0	70.0	35.7	14,525	4,457	1,082	1,722
24	Lakers	44	16	1948-49	60	241.7	84.0	18.9	31.4	85.8	36.6	21.2	29.3	72.3	42.6	14,500	5,042	1,134	1,386
25	Royals	45	15	1948-49	60	243.8	84.0	21.0	30.2	81.2	37.2	23.7	34.3	68.9	43.7	14,625	5,042	1,259	1,539