Type PLR Subject 1.09 - Definition of REITs - Filing of Election Keywords REIT Election, Extension of Time to File Year 2010 IRS Link http://www.irs.gov/pub/irs-wd/1016041.pdf Tax Report Link TaxReport201013 Summary Extension of time under Section 9100 granted to elect REIT status. Title 201016041 Guidance Tags PLR - 201016041