For purposes of partnership income taxation, unrealized receivables are any rights of a partnership to payment, not previously included in partnership income for: (1) goods, to the extent the proceeds from sale would be taxed as ordinary income; (2) services; (3) Section 1245 property, to the extent that gain realised from the sale of such property by the partnership would be taxed as ordinary gain; (4) Section 1250 property, to the extent that gain realised from the sale of such property by the partnership would be taxed as ordinary gain; or (5) certain mining and farm property, I.R.C. § 751.