Type PLR Subject 11.00 - Taxable REIT Subsidiary (TRS) 11.02 - Election Issues Keywords Taxable REIT Subsidiary Election Year 2011 IRS Link http://www.irs.gov/pub/irs-wd/1113026.pdf Tax Report Link TaxReport2011-11 Summary TRS election extension granted. Title 201113026 Guidance Tags PLR - 201113026