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/201516037.pdf Tax Report Link TaxReport (August 11, 2015) Summary IRS Grants Extension of Time to File Late REIT Election Title PLR 201516037