taxing rights

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• Taxing and Spending Clause — Article I, , Clause 1 of the United States Constitution, is known as the Taxing and Spending Clause. It is the clause that gives the federal government of the United States its power of taxation. Component parts of this clause are known as the… …   Wikipedia

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• intangible property — Rights not related to physical things, being merely relationships between persons, natural or corporate, which the law recognizes by attaching to them certain sanctions enforceable in the courts. Curry v McCanless, 307 US 357, 83 L Ed 1339, 59 S… …   Ballentine's law dictionary

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