如动产被分为有形动产tangible personal property和无形动产（Intangible personal property），其中债务、商业证券、商誉、知识产权和不属于债权的合同权利被视为无形动产。
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... 动产（goods） 无形个人财产（intangible personal property） 信托（trusts） ...
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State Question 766 would abolish property taxes on intangible personal property such as patents and customer lists (only a few states have this tax).
FORBES: Billions In State Tax Hikes, And Breaks, On Nov. 6 Ballot
State Question 766 will abolish property taxes on intangible personal property such as patents and customer lists (only a few states have this tax).
FORBES: California Voters Sock It To The Rich (And The Fate Of Other State Tax Ballot Measures)
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