Type PLR Subject 11.00 - Taxable REIT Subsidiary (TRS) 11.02 - Election Issues Keywords Taxable REIT Subsidiary Election Year 2013 IRS Link http://www.irs.gov/pub/irs-wd/1313017.pdf Tax Report Link TaxReport2013-07 Summary IRS Allows Retroactive TRS election Title 201313017 Tags PLR - 201313017