Type PLR Subject 11.00 - Taxable REIT Subsidiary (TRS) 11.02 - Election Issues Keywords Taxable REIT Subsidiary Election Extension of Time to File Election Year 2015 IRS Link http://www.irs.gov/pub/irs-wd/201511019.pdf Tax Report Link TaxReport (July 7, 2015) (2) Summary IRS Allows Retroactive TRS election and extension to file TRS election Title PLR 201511019