U.S.CPA练习题精选：REG 39

Which of the following statements is the best definition of real property?

a.Real property is land and intangible property in realized form.

b.Real property is all tangible property including land.

c.Real property is only land.

d.Real property is land and everything permanently attached to it.

答案：D

Explanation

Choice "d" is correct. Real property includes land and all items permanently affixed to the land (e.g., buildings, paving, etc.)

Choice "c" is incorrect. Real property includes more than just the land (as per the explanation above); it includes all items permanently affixed to land.

Choice "b" is incorrect. "All" tangible property could include moveable personal property and is therefore, incorrect.

Choice "a" is incorrect. "Intangible property in realized form" is a distracter and a contradiction in terms.