Type PLR Subject 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/1222028.pdf Tax Report Link TaxReport2012-19 Summary IRS treats late REIT election as timely. Title 201222028 Tags PLR - 201222028