### Question
What is the definition of unrecognized gain?


### Answer
The definition of **unrecognized gain** is as follows in *26 U.S.C. § 1256*:

> given to such term by section 1092(a)(3).

#### Citation:
  - *26 U.S.C. § 1256*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter P-Capital Gains and Losses > PART IV-SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES**

