"INCORPOREALITY" in the "Special Abilities and Conditions" chapter of the SRD (probably in the 3.5 DMG) does not match "Incorporeal Subtype" in the "Types, Subtypes and Special Abilities" chapter (probably in the 3.5 MM).
I am not saying that they have to be identical, but there are several important rules which IMO needs to be in both books. I also realize that the MM describes the incorporeal subtype. If all incorporeal creatures don't have the incorporeal subtype, then additional rules for the incorporeal subtype may be intentional.
"Incorporeal creatures are immune to critical hits, extra damage from being favored enemies, and from sneak attacks." (in DMG, not in MM) (And I suspect that "extra damage from being favored enemies" is a 3.0 holdover.)
"An incorporeal creature has no natural armor bonus but has a deflection bonus equal to its Charisma bonus (always at least +1, even if the creature’s Charisma score does not normally provide a bonus). " (in MM, not in DMG)
"An incorporeal creature can enter or pass through solid objects, but must remain adjacent to the object's exterior, and so cannot pass entirely through an object whose space is larger than its own. " (MM) vs. " They move in any direction (including up or down) at will. They do not need to walk on the ground. They can pass through solid objects at will, although they cannot see when their eyes are within solid matter." (DMG)
"It can sense the presence of creatures or objects within a square adjacent to its current location, but enemies have total concealment (50% miss chance) from an incorporeal creature that is inside an object." (in MM, not in DMG)
"Incorporeal creatures hiding inside solid objects get a +2 circumstance bonus on Listen checks, because solid objects carry sound well." (in DMG, not MM)
"An incorporeal creature's attacks pass through (ignore) natural armor, armor, and shields, although deflection bonuses and force effects (such as mage armor) work normally against it."(MM) vs. "The physical attacks of incorporeal creatures ignore material armor, even magic armor, unless it is made of force (such as mage armor or bracers of armor) or has the ghost touch ability." (DMG)
"It has no Strength score, so its Dexterity modifier applies to both its melee attacks and its ranged attacks." (in MM, not in DMG)
"Nonvisual senses, such as scent and blindsight, are either ineffective or only partly effective with regard to incorporeal creatures. " (MM) How can scent or blindsight be "partially effective" when incorporeal creatures have no scent, make no noise and don't interfere physically with the material plane?