Which of the following is NOT included in the definition of real estate?

The definition of real estate encompasses a variety of tangible properties, including land and anything that is attached to it or associated with it. Oil leases, timber, and vacant land are included in this definition because they involve interests in real property or agricultural resources tied to the land.

Cemetery lots, while they relate to land, do not typically fall under the general real estate category when defining real property in a broad context. Instead, they are often treated as a specific type of property associated with burial rights and memorialization, which may differ from standard real estate transactions involving buying and selling land or structures for habitation or commercial use.

In summary, cemetery lots are not included in the traditional concept of real estate because they involve unique legal registrations and uses separate from standard land classifications.