Title: Real property
Content:  Each U.S. State except Louisiana has its own laws governing real property and the estates therein, grounded in the common law. In Arizona, real property is generally defined as land and the things permanently attached to the land. Things that are permanently attached to the land, which also can be referred to as improvements, include homes, garages, and buildings. Manufactured homes can obtain an affidavit of affixture.
Title: Property law in the United States
Content:  Property law in the United States is the area of law that governs the various forms of ownership in real property (land and buildings) and personal property, including intangible property such as intellectual property. Property refers to legally protected claims to resources, such as land and personal property. Property can be exchanged through contract law, and if property is violated, one could sue under tort law to protect it. United States property law is primarily an area for state law, although there are also federal laws (for example, on patents and copyright) and some local laws involvement (on areas such as zoning and tenancy). Property law in the states generally originate from the common law and have been modified by statutes. The Restatements on Property gives an overview of certain areas of property law in the United States.
Title: Community property in the United States
Content:  Under a community property regime, depending on the jurisdiction, property owned by one spouse before marriage, and gifts and inheritances received during marriage, are treated as that spouse's separate property in the event of divorce. All other property acquired during the marriage is treated as community property and is subject to division between the spouses in the event of divorce. The United States has nine community property states: Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Three other states have adopted optional community property systems. Alaska allows spouses to create community property by entering into a community property agreement or by creating a community 
Title: 1231 property
Content:  1231 Property is a category of property defined in section 1231 of the U.S. Internal Revenue Code. 1231 property includes depreciable property and real property (e.g. buildings and equipment) used in a trade or business and held for more than one year. Some types of livestock, coal, timber and domestic iron ore are also included. It does not include: inventory; property held for sale in the ordinary course of business; artistic creations held by their creator; or, government publications.
Title: Foreign Investment in Real Property Tax Act
Content: An interest in property is any direct equity interest in the property, such as a fee simple ownership, but does not include interests solely as a creditor. Thus, co-owners of property each hold an interest in the property, but a bank holding a mortgage does not. ; Real property is land, buildings, and land improvements. Generally, whether property is or is not real property is determined under U.S. tax law concepts, not state law. Thus, gas pumps and awnings at gas stations are not real property under U.S. Federal tax law, even though they may be realty under state law. For FIRPTA purposes, real property also includes unsevered natural products of the land (e.g., oil and gas in place in the ground, uncut timber, unharvested crops) and personal property 
Title: Community property
Content:   The United States has nine community property states: Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Three other states have adopted optional community property systems. Alaska allows spouses to create community property by entering into a community property agreement or by creating a community property trust. In 2010, Tennessee adopted a law similar to Alaska's and allows residents and non-residents to opt into community property through a community property trust. Most recently, Kentucky adopted an optional community property system in 2020, allowing residents and non-residents to establish community property trusts. The commonwealth of Puerto Rico allows property to be owned as community property also as do several Native American jurisdictions. Division of community property may take place by item by splitting all items or by values. In some jurisdictions, such 
Title: Property tax in the United States
Content:  Nearly all property tax imposing jurisdictions tax real property. This includes land, buildings, and all improvements (often called fixtures) that cannot be removed without damage to the property. Taxed property includes homes, farms, business premises, and most other real property. Many jurisdictions also tax certain types of other property used in a business. Property existing and located in the jurisdiction on a particular date is subject to this tax. This date is often January 1 of each year, but varies among jurisdictions. Property owned by educational, charitable, and religious organizations is usually exempt.
Title: Commingling
Content:  In community property states of the United States, "commingling" non-marital property with marital property can make it community property. For example, depositing money received by an individual through inheritance – ordinarily considered non-marital, individual property – into a joint bank account may transform the money into community property. Most community property states apply a presumption of community property; where there is any commingling the burden of proof is on the party disputing the classification to "trace" the property back to individual property, and demonstrate an intent to keep it separated.
Title: Community property in the United States
Content:  not be recognized for federal income tax reporting purposes. The Harmon decision should also apply to the Alaska, Kentucky, and Tennessee systems for income reporting purposes. Joint ownership is automatically presumed by law in the absence of specific evidence that would point to a contrary conclusion for a particular piece of property. Property owned by one spouse before the marriage is sometimes referred to as the "separate property" of that spouse, but there are instances in which the community can gain an interest in separate property and even situations in which separate property can be "transmuted" into community property. The rules vary from jurisdiction to jurisdiction.
Title: Property tax in the United States
Content:  Most jurisdictions below the state level in the United States impose a tax on interests in real property (land, buildings, and permanent improvements) that are considered under state law to be ownership interests. Rules vary widely by jurisdiction. However, certain features are nearly universal. Some jurisdictions also tax some types of business personal property, particularly inventory and equipment. States generally do not impose property taxes. Many overlapping jurisdictions may have authority to tax the same property. These include counties or parishes, cities and/or towns, school districts, utility districts, and special taxing authorities which vary by state. Few states impose a tax on the value of property. The tax is based on fair market 

Question: Verify the following claims with "True" or "False": It falls not under the category of Contributing property and is also in the United States.
Answer: False