intangible property

(B)The term “intangible property” means any— (i)patent, invention, formula, process, design, pattern, or know-how; (ii)copyright, literary, musical, or artistic composition; (iii)trademark, trade name, or brand name; (iv)franchise, license, or contract; (v)method, program, system, procedure, campaign, survey, study, forecast, estimate, customer list, or technical data; (vi)any goodwill, going concern value, or workforce in place (including its composition and terms and conditions (contractual or otherwise) of its employment); or (vii)any other item the value or potential value of which is not attributable to tangible property or the services of any individual.

Source

26 USC § 936(h)(3)(B)


Scoping language

None: Default is title Scope
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