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intangible adj


incapable of being touched
: having no physical existence
: not tangible or corporeal
n : something intangible
: an asset (as goodwill or a patent right) that is not corporeal
n : a person who dies intestate

Source: Merriam-Webster's Dictionary of Law ©1996. Merriam-Webster, Incorporated. Published under license with Merriam-Webster, Incorporated.