Identifying precomputed result sets

sp_help includes information about precomputed result sets in the Object_type and object_status columns:

sp_help mv1
Name  Owner  Object_type              Object_status               
  Create_date
-----  -----  -----------------------  -------------------------------------
  --------------------
mv1   dbo   precomputed result set  immediate, enabled, enabled for QRW
   Apr 10 2012  8:57AM
...

sysobjects indicates an object is a precomputed result set with a value of RS in the type column.