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The individual lots of 100 shares are typically not held separate; even in the days of physical stock certificates, there was no indication which stock was bought when. If the taxpayer sells 100 shares, then by designating which of the five lots is being sold, the taxpayer will realize one of five different capital gains or losses.
A round lot (or board lot) is a normal unit of trading of a security, which is usually 100 shares of stock in US. [1] Each stock exchange has its own regulations regarding round lot sizes: they can range anywhere from 1-100 shares, depending on the exchange. [2] Any quantity less than this normal unit is referred to as an odd lot.
A stock certificate is a legal document that specifies the number of shares owned by the shareholder, and other specifics of the shares, such as the par value, if any, or the class of the shares. In the United Kingdom , Republic of Ireland , South Africa , and Australia , stock can also refer, less commonly, to all kinds of marketable securities .
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Certificate for a share in Kennet and Avon Canal Navigation, Great Britain, 1808. In corporate law, a stock certificate (also known as certificate of stock or share certificate) is a legal document that certifies the legal interest (a bundle of several legal rights) of ownership of a specific number of shares (or, under Article 8 of the Uniform Commercial Code in the United States, a ...
This is an accepted version of this page This is the latest accepted revision, reviewed on 18 December 2024. Classified advertisements website Craigslist Inc. Logo used since 1995 Screenshot of the main page on January 26, 2008 Type of business Private Type of site Classifieds, forums Available in English, French, German, Dutch, Spanish, Italian, Portuguese Founded 1995 ; 29 years ago (1995 ...
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