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 http://www.irs.gov/pub/irs-wd/201549023.pdf Tax Report Link TaxReport (January 20, 2016) (3) Summary IRS Grants Extension of Time to File Late REIT Election. Title PLR 201549023 Guidance Tags PLR - 201549023