tax lot

noun

A grouping of security holdings in an account used for enabling the calculation and treatment of the securities for tax compliance and reporting.

Meanings

nountax lot (plural tax lots)

plural tax lots

  1. USaccountingA 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.

    2003, Stephen Satchell with Alan Scowcroft, Advances in Portfolio Construction and Implementation, page 128
  2. USaccountingAn parcel of real property on which property taxes are levied.
Cite this entry
APA

tax lot. (n.d.). In WatkinsX Dictionary. Retrieved November 5, 2026, from https://dictionary.watkinsx.com/word/tax%20lot

MLA

“tax lot.” WatkinsX Dictionary, https://dictionary.watkinsx.com/word/tax%20lot. Accessed November 5, 2026.

Chicago

WatkinsX Dictionary, s.v. “tax lot,” accessed November 5, 2026, https://dictionary.watkinsx.com/word/tax%20lot.

Source: tax lot on Wiktionary, CC BY-SA 4.0.