U.S. source income also includes rents or royalties for the use of, or for the privilege of using, in the United States, intangible property such as patents, copyrights, secret processes and formulas, goodwill, trademarks, franchises, and similar property. taxmap/pubs/p519-007.htm#en_us_publink1000222242Real Property(p14) Real Property Real property is land and buildings and generally anything bui