Type PLR Subject 9.00 - Reorganizations Keywords Active Trade or Business REIT's Activities as Active Business for Purposes of Section 355 phesluclushajowoniloneslatidot 355 355 (Spin-offs) Reorganizations Spin-offs (Section 355) Spin-offs Year 2009 IRS Link http://www.irs.gov/pub/irs-wd/0910010.pdf Summary Distribution of several REIT subsidiaries as tax-free under §§ 355 and 368(a)(1)(D). Title 200910010 Guidance Tags PLR - 200910010