unrealized receivables
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 751 — for purposes of this subchapter (5 versions over time)
For purposes of this subchapter, the term "unrealized receivables" includes, to the extent not previously includible in income under the method of accounting used by the partnership, any rights (contractual or otherwise) to payment for—