Home > Terms > English, UK (UE) > Unrealized receivables
Unrealized receivables
For purposes of partnership income taxation, unrealized receivables are any rights of a partnership to payment, not previously included in partnership income for: (1) goods, to the extent the proceeds from sale would be taxed as ordinary income; (2) services; (3) Section 1245 property, to the extent that gain realised from the sale of such property by the partnership would be taxed as ordinary gain; (4) Section 1250 property, to the extent that gain realised from the sale of such property by the partnership would be taxed as ordinary gain; or (5) certain mining and farm property, I.R.C. § 751.
- Part of Speech: noun
- Synonym(s):
- Blossary:
- Industry/Domain: Financial services
- Category: Real estate investment
- Company:
- Product:
- Acronym-Abbreviation:
Other Languages:
Member comments
Terms in the News
Featured Terms
Choppergate
A scandal involving NBC Nightly News anchor Brian Williams to assert falsely that helicopter was hit by an RPG during the invasion of Iraq in 2003. ...
Contributor
Featured blossaries
marija.horvat
0
Terms
21
Blossaries
2
Followers
The strangest food from around the world
Sanket0510
0
Terms
22
Blossaries
25
Followers
Terms that will change the way we live; Internet of Things (IoT)
Browers Terms By Category
- Natural gas(4949)
- Coal(2541)
- Petrol(2335)
- Energy efficiency(1411)
- Nuclear energy(565)
- Energy trade(526)
Energy(14403) Terms
- SSL certificates(48)
- Wireless telecommunications(3)
Wireless technologies(51) Terms
- Clock(712)
- Calendar(26)
Chronometry(738) Terms
- Inorganic pigments(45)
- Inorganic salts(2)
- Phosphates(1)
- Oxides(1)
- Inorganic acids(1)
Inorganic chemicals(50) Terms
- Cheese(628)
- Butter(185)
- Ice cream(118)
- Yoghurt(45)
- Milk(26)
- Cream products(11)