Type PLR Subject 1.09 - Definition of REITs - Filing of Election Keywords Election Extension of Time to File REIT Election Form 1120 REIT REIT Election, Extension of Time to File Year 2010 IRS Link http://www.irs.gov/pub/irs-wd/1043002.pdf Tax Report Link TaxReport201022 Summary The IRS grants a REIT an extension of time to file its Form 1120-REIT. Title 201043002 Guidance Tags PLR - 201043002