Type PLR Subject 6.01 - Distributions - Generally 9.00 - Reorganizations Keywords Consolidated Group Consolidated Return Earnings and Profits phesluclushajowoniloneslatidot 355 (Spin-offs) REIT Conversion(s) Reorganizations Spin-offs (Section 355) Active Trade or Business Spin-offs Year 2014 IRS Link http://www.irs.gov/pub/irs-wd/1411002.pdf Tax Report Link TaxReport (May 8, 2014) Summary Restructuring/Spinoff of Company that May Elect REIT Status Is Tax-Free Title 201411002 Guidance Tags PLR - 201411002