StacksVerified U.S. regulatory reference

2 CFR §1108.240

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
Intangible property means:
  1. (a)Property having no physical existence, such as trademarks, copyrights, patents and patent applications; and
  2. (b)Property such as loans, notes and other debt instruments, lease agreements, stock and other instruments of property ownership, whether the property is considered tangible or intangible.