Public-domain · open source
OpenJurist

real property

Defined in 6 places across 4 titles of the United States Code.

For purposes of subparagraph (A), the term “real property” includes any personal property which is leased under, or in connection with, a lease of real property, but only if the rent attributable to such personal property (determined under the rules of section 856(d)(1)) for the taxable year does not exceed 15 percent of the total rent for the taxable year attributable to both the real and personal property leased under, or in connection with, such lease.

Source

For purposes of this section, the term “real property” includes personal property of the lessor leased by it to a lessee of its real estate if the lease of such personal property is made under, or in connection with, the lease of such real estate.

Source

“real property” includes any right, title, or interest in or to, or the beneficial use of, any real property in the United States, including any office or other building;

Source

The term “real property” includes movable walls, furnishings, and other personal property associated with the use of the real property.

Source

The term “real property” includes structures, buildings, or other infrastructure of a military installation, roadways and defense access roads, and any other area on the grounds of a military installation.

Source

The term "real property" means real estate consisting of—

(A) land;

(B) buildings, crops, forests, or other resources still attached to or within the land;

(C) improvements or fixtures permanently attached to the land;

(D) any structure on the land; or

(E) any interest, benefit, right, or privilege in the property described in subparagraphs (A) through (D).

Source