La. Civ. Code art. 461
Current with changes from the 2024 First and Second Extraordinary Sessions
Corporeals are things that have a body, whether animate or inanimate, and can be felt or touched.
Incorporeals are things that have no body, but are comprehended by the understanding, such as the rights of inheritance, servitudes, obligations, and right of intellectual property.
La. C.C. § 461