unrealized receivable
Defined in 1 place of the United States Code.
The term “unrealized receivable” has the meaning given such term by section 751(c) (determined by treating any reference to the partnership as referring to the partner).
Source
- 1994–present26 U.S.C. § 724Internal Revenue Code · Character of gain or loss on contributed unrealized receivables, inventory items, and capital loss property · for purposes of this section