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Intangible property is used in distinction to tangible property. It is useful to note that there are two forms of intangible property: legal intangible property (which is discussed here) and competitive intangible property (which is the source from which legal intangible property is created but cannot be owned, extinguished, or transferred).
In 1922, the Supreme Court held in Pennsylvania Coal Co. v. Mahon that governmental regulations that went "too far" were a taking. Justice Oliver Wendell Holmes, writing for the majority of the court, stated that "[t]he general rule at least is that while property may be regulated to a certain extent, if regulation goes too far it will be recognized as a taking."
Property Rules, Liability Rules and Inalienability: One View of the Cathedral is an article in the scholarly legal literature (Harvard Law Review, Vol.85, p. 1089, April 1972), authored by Judge Guido Calabresi (of the United States Court of Appeals for the Second Circuit) and A. Douglas Melamed, currently a professor at Stanford Law School.
Intellectual property laws such as trademark laws forbid the sale of infringing goods like these "McDnoald's" [] and "NKIE" [] sandals from China.Intellectual property (IP) is a category of property that includes intangible creations of the human intellect.
Insurance regulatory law is the body of statutory law, administrative regulations and jurisprudence that governs and regulates the insurance industry and those engaged in the business of insurance. Insurance regulatory law is primarily enforced through regulations, rules and directives by state insurance departments as authorized and directed ...
Treatment of intangible property is such that an article of property is, by law or otherwise by traditional conceptualization, subject to expiration even when inheritable, which is a key distinction from tangible property.
Title 34 - Crime Control and Law Enforcement; Title 35 - Patents; Title 36 - Patriotic Societies and Observances; Title 37 - Pay and Allowances of the Uniformed Services; Title 38 - Veterans' Benefits; Title 39 - Postal Service; Title 40 - Public Buildings, Properties, and Works; Title 41 - Public Contracts; Title 42 - The Public Health and Welfare
The Australian Accounting Standards Board included examples of intangible items in its definition of assets in Statement of Accounting Concepts number 4 (SAC 4), issued in 1995. [6] The statement did not provide a formal definition of an intangible asset, but did explain that tangibility was not an essential characteristic of an asset.