Section 197 Intangibles Law and Legal Definition
Section 197 intangibles refers to certain intangibles held in connection with the conduct of a trade or business or an activity entered into for profit, including goodwill, going concern value, patents, copyrights, formulas, franchises, trademarks, and trade names.
Legal Definition list
Related Legal Terms
- Antarctic Conservation Act of 1978
- Antidissection Rule
- Aviation Section
- Caesarian Section
- Cesarean Section
- Child Exploitation and Obscenity Section
- Civil Frauds Section of the Department of Justice
- Coastal Zone Management Act of 1972
- Computer Crime and Intellectual Property Section
- Convention on the International Regulations for Preventing Collision at Sea 1972 [COLREGS]
