Tooth, incorporated, is gold (7)
I believe the answer is:
incisor
'tooth' is the definition.
(I know that incisor is a type of tooth)
'incorporated is gold' is the wordplay.
'incorporated' becomes 'inc'.
'gold' becomes 'or' ('or' is the heraldic name for gold).
'inc'+'is'+'or'='INCISOR'
(Other definitions for incisor that I've seen before include "Canine" , "Type of tooth" , "Ivory perhaps" , "One takes a bite" , "carnivore requires?" .)