English Dictionary

tax lot

noun

(accounting, taxation, US) A grouping of security holdings in an account used for enabling the calculation and treatment of the securities for tax compliance and reporting.

The tax lot was sold for a profit.

意味（1）

(accounting, taxation, US) A grouping of security holdings in an account used for enabling the calculation and treatment of the securities for tax compliance and reporting.

In some countries such as the USA, cost basis must be considered on a tax lot-by-tax lot basis.

意味（2）

(accounting, real estate, US) An parcel of real property on which property taxes are levied.