Subject 11.02 - Election Issues Keywords Taxable REIT Subsidiary Extension of Time to File Election Year 2015 IRS Link http://www.irs.gov/pub/irs-wd/201516018.pdf Tax Report Link TaxReport (August 10, 2015) (2) Summary Extension of time under Section 9100 granted to file late taxable REIT subsidiary election. Title PLR 201516018