Type PLR Subject 1.07 - Distribution of Accumulated C Corporation Earnings 1.09 - Definition of REITs - Filing of Election Keywords Election Form 1120 REIT REIT Election, Extension of Time to File Year 2012 IRS Link http://www.irs.gov/pub/irs-wd/1218007.pdf Tax Report Link TaxReport2012-17 Summary IRS allows retroactive REIT election. Title 201218007 Guidance Tags PLR - 201218007