which team has the most regular season and playoff wins in a season

The Boston Celtics had 22 wins in 1946-47.

	TEAM	W	SEASON	GP	MPG	PPG	APG	FGM	FGA	FG%	FTM	FTA	FT%	TS%	MIN	PTS	AST	PF
1	Celtics	22	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	44	1946-47	72	241.0	76.0	6.5	30.3	104.2	29.1	15.5	25.5	60.7	32.9	17,355	5,475	468	1,736
3	Rebels	31	1946-47	63	242.0	71.0	8.2	27.9	94.7	29.5	15.2	23.8	63.7	33.7	15,245	4,473	517	1,313
4	Falcons	20	1946-47	60	240.4	63.3	8.0	24.0	97.4	24.6	15.4	24.9	61.8	29.2	14,425	3,797	482	1,351
5	Knicks	35	1946-47	65	243.1	65.1	7.6	24.6	88.5	27.8	15.9	24.2	65.7	32.8	15,800	4,234	494	1,318
6	Warriors	43	1946-47	70	240.4	69.6	5.6	25.4	90.5	28.0	18.9	26.9	70.1	34.0	16,825	4,871	395	1,286
7	Ironmen	15	1946-47	60	240.8	61.2	4.5	22.4	82.7	27.1	16.4	25.1	65.3	32.7	14,450	3,674	272	1,360
8	Steam Rollers	28	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
9	Bombers	39	1946-47	64	243.1	66.6	4.7	26.3	96.5	27.3	14.0	22.8	61.5	31.3	15,560	4,264	298	1,303
10	Huskies	22	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
11	Capitols	51	1946-47	66	240.8	72.8	6.1	28.1	96.2	29.2	16.7	23.5	70.9	34.2	15,890	4,805	400	1,274
12	Celtics	21	1947-48	51	242.5	69.2	7.6	25.8	89.7	28.8	17.6	26.7	66.0	34.1	12,365	3,530	386	1,153
13	Stags	31	1947-48	53	241.4	75.8	8.7	28.6	97.0	29.5	18.5	27.9	66.2	34.7	12,795	4,016	463	1,287
14	Knicks	27	1947-48	51	240.5	74.8	7.7	28.2	97.6	28.9	18.3	27.3	67.2	34.1	12,265	3,815	392	1,169
15	Warriors	33	1947-48	61	242.5	73.0	7.0	26.3	100.8	26.1	20.4	28.7	71.2	32.2	14,790	4,453	426	1,227
16	Steam Rollers	6	1947-48	48	241.0	69.1	7.2	26.4	96.5	27.4	16.3	26.6	61.3	32.0	11,570	3,318	347	1,105
17	Bombers	32	1947-48	55	240.9	69.9	4.5	26.4	94.1	28.0	17.2	25.4	67.5	33.2	13,250	3,844	246	1,192
18	Capitols	28	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
19	Bullets	37	1947-48	59	241.3	74.8	6.5	26.6	89.1	29.8	21.7	31.1	69.8	36.4	14,235	4,416	386	1,395
20	Celtics	25	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
21	Stags	38	1948-49	62	242.4	83.9	20.2	31.7	96.2	32.9	20.5	29.6	69.3	38.4	15,030	5,200	1,254	1,789
22	Knicks	35	1948-49	66	242.3	79.6	16.6	28.0	86.6	32.3	23.7	33.6	70.5	39.3	15,990	5,253	1,097	1,772
23	Warriors	28	1948-49	62	240.8	83.4	17.2	30.4	95.0	32.0	22.6	31.6	71.6	38.3	14,930	5,170	1,068	1,515
24	Steam Rollers	12	1948-49	60	242.1	78.5	17.1	29.2	90.5	32.2	20.1	29.0	69.3	38.0	14,525	4,707	1,026	1,349
25	Bombers	29	1948-49	62	242.4	75.4	21.1	27.6	80.9	34.2	20.1	29.2	69.0	40.2	15,030	4,675	1,308	1,536