subdivide

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subdivide

verb apportion, bisect, break down, classify, cleave, cut, dissect, dissever, distribute, divide, divide into parcels, divide up, graduate, group, parrel, partition, portion, redistribute, redivide, separate, sever, share, split, sunder
See also: apportion, arrange, break, codify, dichotomize, disjoint, file, parcel, part, partition, pigeonhole, separate, sever, sort, split

TO SUBDIVIDE. To divide a part of a thing which has already been divided. For example, when a person dies leaving children, and grandchildren, the children of one of his own who is dead, his property is divided into as many shares as he had children, including the deceased, and the share of the deceased is subdivided into as many shares as he had children.

References in periodicals archive ?
CLIENT WHO HAS OWNED LAND FOR MANY YEARS NOW WISHES TO SUBDIVIDE THAT LAND INTO MULTIPLE PARCELS, AND THEN SELL THE PARCELS AT LONG-TERM CAPITAL GAIN RATES.
1237, which permits the client to receive long-term capital gain treatment when they subdivide land that is:
Usually this would not pose a serious problem for a developer who subdivides the parcel and then sells the improved or unimproved lots.