[20160714]R44421_房地产投资信托基金（REITs）和《外国房地产投资税法》（FIRPTA）：概述和最近的税务修订.pdf

Real Estate Investment Trusts (REITs) and the Foreign Investment in Real Property Tax Act (FIRPTA): Overview and Recent Tax Revisions (name redacted) Senior Specialist in Economic Policy July 14, 2016 Congressional Research Service 7-. www.crs.gov R44421