intangible property 无体财产；无体财产权 与有体财产(权)〔tangible property〕相对，指不具有物质实体，仅系人与人(包括自然人和法人)之间关系的权利。其通过与可由法院强制执行之制裁相联系而获得法律的承认，并根据宪法的正当程序条款而与动产、不动产受到相同的保护。多用于税法中，指该种财产不具固有的、市场化的价值，而仅系价值的代表或证据，诸如可强制执行的请求、可偿付的债权、股票、票据、知识产权、特许权等。
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Property that has physical form and characteristics. Cf. intangible property. [Cases: Property 1–2. C.J.S. Property §§ 2–13, 15–20.]
Property that lacks a physical existence. • Examples include stock options and business goodwill. Cf. tangible property. [Cases: Property 1, 2. C.J.S. Property §§ 2–13, 15–20.]
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tangible-personal-property memorandum. A handwritten or signed document that lists items of tangible personal property (such as jewelry, artwork, or furniture) and the persons who should receive the property upon the owner’s death. • This memorandum is a separate document from the property owner’s will, and if referred to by the will, it is a valid
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Corporeal personal property of any kind; personal property that can be seen, weighed, measured, felt, or touched, or is in any other way perceptible to the senses, such as furniture, cooking utensils, and books.
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general intangible 一般无形资产 除货物、账目、合同权利、动产文据、档案、证券和现金外的各项动产，如商誉。 (→intangible property; goodwill)
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tangible medium of expression. Copyright. Any material form in which a work can be expressed and communicated, either directly or through a machine. • A requirement for copyright is that the work be fixed in a tangible medium of expression. [Cases: Copyrights and Intellectual Property 12(1).]
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A right to specific property, whether tangible or intangible. [Cases: Constitutional Law 277. C.J.S. Constitutional Law § 982.]
cultural property. Int’l law. Movable and immovable property that has cultural significance, whether in the nature of antiquities and monuments of a classical age or important modern items of fine arts, decorative arts, and architecture. • Some writers prefer the term cultural heritage, which more broadly includes intangible cultural things such as folklore, crafts, and