Learn about incorporeal rights, including types and legal aspects of intangible property like copyrights and easements, and how these rights impact property ownership.

Has the state's tax burden on homeowners become great enough to start looking at taxing "intangible" property as well? As state budget shortfalls loom and spending on schools has been cut, a number of ...

IP, on the other hand, is a special category of intangible asset. IP is created by human intellectual or inspirational activity, and includes patents, trademarks, trade names, copyrights, trade ...

The estate of Michael Jackson recently won a major victory against the Internal Revenue Service in a valuation dispute where the Estate and the IRS’s valuations of three intangible assets, including ...

The IRS on Tuesday issued proposed regulations that would in certain cases terminate the continued application of Sec. 367(d) when intangible property is repatriated to certain U.S. persons after ...

The Internal Revenue Service has issued a notice to provide guidance to multinational companies on the thorny question of transferring intangible property such as patents from a domestic corporation ...

In addition to paying sales tax on the things you buy, you may also be required to pay taxes on its perceived fair market value later on. These personal and business taxes are assessed on certain ...

Tangible property refers to real property such as real estate or physical goods. Intangible property, such as intellectual property, is a different form of property ...

Forbes contributors publish independent expert analyses and insights. Marie Sapirie writes about federal tax issues and litigation. The long-absent definition of real property for like-kind exchanges ...