Type PLR Subject 1.09 - Definition of REITs - Filing of Election Keywords Extension of Time to File REIT Election Form 1120 REIT REIT Election, Extension of Time to File Year 2014 IRS Link http://www.irs.gov/pub/irs-wd/201424020.pdf Tax Report Link TaxReport (July 7, 2014) (3) Summary IRS allows retroactive REIT election Title 201424020