Type PLR Subject 1.09 - Definition of REITs - Filing of Election Keywords Form 1120 REIT REIT Election, Extension of Time to File Year 2019 IRS Link https://www.irs.gov/pub/irs-wd/201917006.pdf Tax Report Link Review of 2019 REIT-Related Private Letter Rulings Summary IRS grants an extension of time to file REIT election. Title PLR 201917006