Type PLR Subject 11.00 - Taxable REIT Subsidiary (TRS) 11.02 - Election Issues Keywords Extension of Time to File REIT Election Taxable REIT Subsidiary Extension of Time to File Election Year 2008 IRS Link http://www.irs.gov/pub/irs-wd/0835004.pdf Summary IRS grants § 9100 relief in connection with a late taxable REIT subsidiary election. Title 200835004 Guidance Tags PLR - 200835004 Referenced By PLR 201801009 PLR 201801006