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The Internet has allowed new assets to spring into existence for consideration by competent tax and estate planners. All Internet assets are intangible personal property ' they cannot be seen, felt or perceived by the ordinary senses. For tax and estate planning purposes, each Internet asset is subject to one of three different legal classes.

20 minute read June 29, 2006 at 09:20 AM
By
Jonathan Bick
Who Inherits Your e-Mail?

The Internet has allowed new assets to spring into existence for consideration by competent tax and estate planners. All Internet assets are intangible personal property ' they cannot be seen, felt or perceived by the ordinary senses.

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