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intangible property |
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intangible property Something that is nonphysical, noncurrent, and exists only in connection with something else. Business goodwill is intangible property—it does not exist by itself; it cannot be seen,touched,smelled,or heard; and it cannot be sold separately from something else,because even the goodwill built up in a particular business name cannot be sold separately from the name. Intangible property is usually exempt from property taxes. How to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit webmaster's page for free fun content. |
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5849 (4/16/68)) have generally governed a wide range of controlled transactions, including transfers of tangible and intangible property and the provision of services. The Division argued that Quark and AccuZIP each had nexus because each company licensed intangible property used in New Jersey. While the new regulations focus on intercompany services aspect, they also importantly apply to intangible property to the extent it is imbedded in such services. |
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