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2 CFR 1108.240

§ 1108.240 Intangible property.

United States · 2 CFR — Federal Financial Assistance · Status: effective

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2 CFR 1108.240, § 1108.240 Intangible property, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/1420
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Intangible property means: (a) Property having no physical existence, such as trademarks, copyrights, patents and patent applications; and (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.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.