Type PLR Subject 1.07 - Distribution of Accumulated C Corporation Earnings 6.01 - Distributions - Generally 9.00 - Reorganizations Keywords Active Trade or Business REIT's Activities as Active Business for Purposes of Section 355 Consolidated Group Consolidated Return Distributions Choice of Stock or Cash Earnings and Profits Resulting from a Reorganization Elective Stock Dividends phesluclushajowoniloneslatidot 355 REIT Conversion(s) Reorganizations Spin-offs (Section 355) Spin-offs Year 2013 IRS Link http://www.irs.gov/pub/irs-wd/1340009.pdf Tax Report Link TaxReport2013-28 Summary Spin-off of newly-formed REIT is tax-free. Title 201340009 Guidance Tags PLR - 201340009