A family of Microsoft relational database management systems designed for ease of use.
I created a table with a field to match yours and entered 0 into some of the records. I copied you SQL statement into a query SQL view and ran it. The results were exactly as expected. Any records with a 0 had the field values replaced with null.
Are you sure the value is 0 in your records?
What do you see with this query?
SELECT tblInternalIncident.*
FROM tblInternalIncident
WHERE LossValue=0;