Intangible property.

CFR · 2024-01-01 · US · Title 2

(a) Property having no physical existence, such as trademarks, copyrights, patents and patent applications; and (b) Property such as loans, notes and other debt instruments, lease agreements, stock and other instruments of property ownership, whether the property is considered tangible or intangible.

official document · source cfr-2024 · id 2:§ 1108.240