---
kind: "section"
citation: "2 C.F.R. § 1108.240"
title: "2"
number: "1108.240"
heading: "Intangible property."
url: "https://uscodex.org/cfr/2/1108.240"
---

# §1108.240. Intangible property.


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.

## Notes

### Authority

Authority: 5 U.S.C. 301 and 10 U.S.C. 113.

### Source

Source: 85 FR 51230, Aug. 19, 2020, unless otherwise noted.