单词 | INTANGIBLE PROPERTY |
释义 | Used chiefly in the law of taxation, this term means such property as has no intrinsic and marketable value, but is merely the representative or evidence of value, such as certificates of stock, bonds, promissory notes, and fran- chises. See Western Uniou Tel. Co. v. Norman (C. C.) 77 Fed. 26. |
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