By KENNETH R. HARNEY The Washington Post Writers GroupWASHINGTON — They are a giant presence in American real estate, but they get short shrift in the federal tax code: the estimated 340,000 communities across the country that are governed by homeowners associations and are often subject to a form of double taxation. Upward of 67 million people live in these communities, ranging from sprawling master-planned subdivisions down to individual condominium or cooperative developments.Read more on NewsOK.com