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Tax Lawyer, Vol. 56, No. 3FOREIGN INVESTORS IN RICS AND REITS 511 511 FOREIGN INVESTORS IN RICS AND REITS Robert J. Staffaroni* TABLE OF CONTENTS I. Introduction ............................................................................................. 513 II. Overview of Federal Taxation and Regulation of RICs ......................... 513 A. Tax Treatment of RICs .................................................................... 513 B. Regulation of Investment Companies Under the 1940 Act...

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