Type PLR Subject 11.00 - Taxable REIT Subsidiary (TRS) 11.02 - Election Issues Keywords Section 9100 Relief Taxable REIT Subsidiary Election Extension of Time to File Election Year 2011 IRS Link http://www.irs.gov/pub/irs-wd/1144022.pdf Tax Report Link Taxreport2011-37 Summary TRS election extension granted for acquired company’s subsidiaries. Title 201144022 Guidance Tags PLR - 201144022