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/1144007.pdf Tax Report Link TaxReport2011-35 Summary TRS election extension granted. Title 201144007 Guidance Tags PLR - 201144007