### Question
How is the "tax receivable" defined?


### Answer
The term **tax receivable** is defined in *26 U.S.C. § 6306* as follows -

> any outstanding assessment which the Internal Revenue Service includes in potentially collectible inventory

#### Citation:
  - *26 U.S.C. § 6306*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 64-COLLECTION > Subchapter A-General Provisions**

