Type PLR Subject 6.01 - Distributions - Generally 9.00 - Reorganizations Keywords phesluclushajowoniloneslatidot 355 (Spin-offs) REIT Conversion(s) Reorganizations Spin-offs (Section 355) Spin-offs Year 2014 IRS Link http://www.irs.gov/pub/irs-wd/201423010.pdf Tax Report Link TaxReport (June 17, 2014) Summary Restructuring/spinoff of company that may elect REIT status is tax-free Title 201423010 Guidance Tags PLR - 201423010