Type PLR Subject 11.00 - Taxable REIT Subsidiary (TRS) 20.00 - Miscellaneous Keywords Like-Kind Exchanges Year 2008 IRS Link https://www.irs.gov/pub/irs-wd/0820017.pdf Summary PLR 200820017 represents another helpful ruling in the context of deferred like-kind exchanges by REITs and their affiliates. Title 200820017 Guidance Tags PLR - 200820017