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Real Estate Investment Trusts (REITs) and the Foreign Investment in Real Property Tax Act (FIRPTA): Overview and Recent Tax Revisions

Published Jul 14, 2016Updated Jun 21, 2025

The Congressional Research Service is a nonpartisan policy and legal analysis arm of the Library of Congress. CRS reports are written for members of Congress and their staff, not the public — but they’re made available openly through Congress.gov.

Real Estate Investment Trusts (REITs) and the Foreign Investment in Real Property Tax Act … — Informed