Type PLR Subject 11.00 - Taxable REIT Subsidiary (TRS) 11.02 - Election Issues Keywords Section 9100 Relief Taxable REIT Subsidiary Election Extension of Time to File Election Year 2018 IRS Link https://www.irs.gov/pub/irs-wd/201844008.pdf Tax Report Link Tax Report (Nov. 15, 2018) (2) Summary IRS grants extensions of time to elect taxable REIT subsidiary status Title PLR 201844008