Type PLR Subject 1.09 - Definition of REITs - Filing of Election Keywords Extension of Time to File REIT Election Form 1120 REIT REIT Election, Extension of Time to File Year 2015 IRS Link https://www.irs.gov/pub/irs-wd/201539008.pdf Tax Report Link TaxReport (January 19, 2016) Summary IRS grants 90-day extension of time to make REIT election. Title PLR 201539008 Guidance Tags PLR - 201539008