intangible property

(4) Intangible property For purposes of this subsection, the term “intangible property” means any— (A) patent, invention, formula, process, design, pattern, or know-how, (B) copyright, literary, musical, or artistic composition, (C) trademark, trade name, or brand name, (D) franchise, license, or contract, (E) method, program, system, procedure, campaign, survey, study, forecast, estimate, customer list, or technical data, (F) goodwill, going concern value, or workforce in place (including its composition and terms and conditions (contractual or otherwise) of its employment), or (G) other item the value or potential value of which is not attributable to tangible property or the services of any individual.


26 USC § 367(d)(4)

Scoping language

For purposes of this subsection
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