Type PLR Subject 11.00 - Taxable REIT Subsidiary (TRS) 11.02 - Election Issues Keywords Election Taxable REIT Subsidiary Year 2012 IRS Link http://www.irs.gov/pub/irs-wd/1238009.pdf Tax Report Link TaxReport2012-30 Summary TRS election extension granted. Title 201238009 Guidance Tags PLR - 201238009