### Question
How does INCOME FROM SOURCES WITHOUT THE UNITED STATES define intangible property?


### Answer
Under *26 U.S.C. § 936*, **intangible property** is defined as:

> any—


(i) patent, invention, formula, process, design, pattern, or know-how

#### Citation:
  - *26 U.S.C. § 936*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter N-Tax Based on Income From Sources Within or Without the United States > PART III-INCOME FROM SOURCES WITHOUT THE UNITED STATES > Subpart D-Possessions of the United States**

