This paper attempts to clarify an issue regarding the lasting unsolved problem of turbulence, namely the closure problem. This study shows that all perspectives regarding the numbers of un- known quantities in the Reynolds turbulence equations stem from the misunderstandings of physics of the Reynolds stress tensor. The current literatures have a consensus that the Reynolds stress tensor has six unknowns; however, this study shows that the Reynolds stress tensor actually has only three ones, namely the three components of fluctuation velocity. With this new understanding, the closed turbulence equations for incompressible flows are proposed.