Type PLR Subject 10.00 - Qualified REIT Subsidiary (QRS) Keywords Qualified REIT Subsidiary - Acquisition of S Corporation Year 2013 IRS Link http://www.irs.gov/pub/irs-wd/1345021.pdf Tax Report Link TaxReport201331 Summary S Corporation Acquired by REIT Immediately Becomes Qualified REIT Subsidiary Title 201345021 Guidance Tags PLR - 201345021