id	keyword
ftr-305	tax
ftr-305	property
ftr-305	foreign
ftr-305	firpta
ftr-305	u.s
ftr-305	reit
ftr-305	interest
ftr-305	gain
ftr-305	investment
ftr-305	income
ftr-305	shares
ftr-305	percent
ftr-305	corporation
ftr-305	usrp
ftr-305	partnership
ftr-305	sale
ftr-305	rules
ftr-305	section
ftr-305	estate
ftr-305	disposition
ftr-305	business
ftr-305	usrphc