...(contractual or otherwise) to payment for — (1) goods delivered, or to be delivered, to the extent the proceeds therefrom would be treated as amounts...exchange of property other than a capital asset, or (2) services rendered, or to be rendered. For purposes of this section and sections 731, 736, and 741,...

...(A) (ill), the term "unrealized receivables or fees" means, to the extent not previously ineludible in income under the method of accounting used by the...any rights (contractual or otherwise) to payment for — (1) goods delivered, or to be delivered, to the extent that the proceeds therefrom would be treated...

...(A) (111), the term "unrealized receivables or fees" means, to the extent not previously Ineludible In Income under the method of accounting used by the...exchange of property other than a capital asset, or (II) Services rendered or to be rendered. (c) Adjustments for liabilities, etc. In making the adjustments...

...construction, production, or purchase. (4) Unrealized receivables. For purposes of paragraph (3) (C), the term "unrealized receivables or fees" means, to...any rights (contractual or otherwise) to payment for — (A) Goods delivered, or to be delivered, to the extent the proceeds therefrom would be treated...

...(contractual or otherwise) to payment for — (1) Goods delivered, or to be delivered, to the extent the proceeds therefrom, would be treated as amounts...exchange of property other than a capital asset, or (2) Services rendered or to be rendered. to purposes of this section and sections 731, 130, and 741,...

...of paragraph (8) (C). the term "unrealized receivables or fees" means, to the extent not previousiy includlble in income under the method of accounting...any rights (contractual or otherwise) to payment for — (A) Goods delivered, or to be delivered, to the extent the proceeds therefrom would be treated...

...paragraph (3) (C), the term "unrealized receivables or fees" means, to the extent not previously lucludlble In Income under the method of accounting used by the...any rights (contractual or otherwise) to payment for — (A) Goods delivered, or to be delivered, to the extent the proceeds therefrom would be treated...

...receivables. (1) The term "unrealized receivables", as used in subchapter K, chapter 1 of the Code, means any rights (contractual or otherwise) to payment for...Goods delivered or to be delivered (to the extent that such payment would be treated as received for property other than a capital asset), or (II) Services...

...receivables. (1) The term "unrealized receivables", as used in subchapter K, chapter 1 of the Code, means any rights (contractual or otherwise) to payment for...Goods delivered or to be delivered (to the extent that such payment would be treated as received for property other than a capital asset) , or (ii) Services...

...of subd. 1, the term "unrealized receivables or fees" means, to the extent not previously includible in income under the method of accounting used by the...any rights (contractual or otherwise) to payment for goods delivered, or to be delivered, to the extent that the proceeds therefrom would be treated as...