The Collaborative International Dictionary of English v.0.48:

Incorporeal \In`cor*po"re*al\, a. [Pref. in- not + corporeal:
   cf. L. incorporeus. Cf. Incorporal.]
   [1913 Webster]
   1. Not corporeal; not having a material body or form; not
      consisting of matter; immaterial.
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            Thus incorporeal spirits to smaller forms
            Reduced their shapes immense.         --Milton.
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            Sense and perception must necessarily proceed from
            some incorporeal substance within us. --Bentley.
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   2. (Law) Existing only in contemplation of law; not capable
      of actual visible seizin or possession; not being an
      object of sense; intangible; -- opposed to corporeal.
      [1913 Webster]

   Incorporeal hereditament. See under Hereditament.

   Syn: Immaterial; unsubstantial; bodiless; spiritual.
        [1913 Webster]

Bouvier's Law Dictionary, Revised 6th Ed (1856):

INCORPOREAL HEREDITAMENT, title, estates. A right issuing out of, or annexed
unto a thing corporeal.
     2. Their existence is merely in idea and abstracted contemplation,
though their effects and profits may be frequently the objects of our bodily
senses. Co Litt. 9 a; Poth. Traite des Choses, Sec. 2. According to Sir
William Blackstone, there are ten kinds of incorporeal hereditaments;
namely, 1. Advowsons. 2. Tithes. 3. Commons. 4. Ways. 5. Offices. 6.
Dignities. 7. Franchises. 8. Corodies. 9. Annuities. 10. Rents. 2 Bl. Com.
20.
     3. But, in the United States, there, are no advowsons, tithes,
dignities, nor corodies. The other's have no necessary connexion with real
estate, and are not hereditary, and, with the exception of annuities, in
some cases, cannot be transferred, and do not descend.