The Definition of "Unrealized Receivable" Does Not Include the

The definition of "unrealized receivable" does not include the

A) right to payment for services performed by a cash- basis taxpayer.
B) right to payment for services performed by an accrual- basis taxpayer.
C) recapture potential on Sec. 1250 property.
D) recapture potential on Sec. 1245 property.