Type PLR Keywords Form 1120 REIT REIT Election, Extension of Time to File Taxable REIT Subsidiary Election Year 2012 IRS Link http://www.irs.gov/pub/irs-wd/1252009.pdf Tax Report Link TaxReport-201239 Summary IRS Allows Retroactive REIT and TRS Election Title 201252009 Tags PLR - 201252009