Pronunciation: (in"kôr-pôr'ē-ul, -pōr'-), [key]
1. not corporeal or material; insubstantial.
2. of, pertaining to, or characteristic of nonmaterial beings.
3. Law.without material existence but existing in contemplation of law, as a franchise.
Random House Unabridged Dictionary, Copyright © 1997, by Random House, Inc., on Infoplease.