Type PLR Subject 11.00 - Taxable REIT Subsidiary (TRS) 11.02 - Election Issues Keywords Taxable REIT Subsidiary Election Year 2012 IRS Link http://www.irs.gov/pub/irs-wd/1214002.pdf Tax Report Link TaxReport2012-12 Summary TRS election extension granted. Title 201214002 Tags PLR - 201214002