### Question
How does the law define unrealized receivable?


### Answer
Under *26 U.S.C. § 724*, **unrealized receivable** is defined as:

> given such term by section 751(c) (determined by treating any reference to the partnership as referring to the partner).

#### Citation:
  - *26 U.S.C. § 724*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter K-Partners and Partnerships > PART II-CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS > Subpart A-Contributions to a Partnership**

