Should Congress create a form of intangible property that could last forever?

Most transfers of intangible property are not subject to sales tax.

Intangible property, by its very nature, does not require segregation.

Intangible property cannot be the subject of a claim for conversion.

Many other forms of intangible property can not be reached through this mechanism, or at all.

Some states tax certain forms of intangible property transfers or licenses.

Rents and royalties from use of tangible or intangible property.

V is the gross value of the utility's tangible and intangible property.

Wisconsin does not assess a tax on intangible property.

This is especially true with intangible property transmitted by computer such as software, digital music or electronic books and services.

In tax law, amortization refers to the cost recovery system for intangible property.

After the Civil War, intangible property, including corporate stock, took on far greater importance.

This only includes physical types of property, not intellectual or intangible property.

Most sales tax laws do not apply to most payments for intangible property.

Both tangible items and intangible property can be the subject of a claim for conversion under United States law.

Gift tax applies to all irrevocable transfers of interests in tangible or intangible property.

In some jurisdictions intangible property are referred to as choses in action.

Intangible property is used in distinction to tangible property.

It is particularly difficult in the case of intangible property, such as the copyright to musical and literary works and patents.

Governments can even condemn intangible property such as contract rights, patents, trade secrets, and copyrights.

The words "other intangible property" include export quotas that are transferable for value on a temporary or permanent basis.

Valuable intangible property tends to be unique.

For intangible property (and personal property not subject to depreciation), the more general test of "nature or character" applies.

They often distinguish tangible and intangible property.

AT&T's own assessment of a "one million dollar" figure for its own intangible property was accepted without challenge by the court, however.