Type PLR Subject 1.09 - Definition of REITs - Filing of Election 11.00 - Taxable REIT Subsidiary (TRS) 11.02 - Election Issues Keywords Form 1120 REIT REIT Election, Extension of Time to File Taxable REIT Subsidiary Election Year 2013 IRS Link http://www.irs.gov/pub/irs-wd/1311009.pdf Tax Report Link TaxReport2013-05 Summary IRS Allows Retroactive REIT Election and TRS election Title 201311009 Guidance Tags PLR - 201311009