Type PLR Subject 6.01 - Distributions - Generally 9.00 - Reorganizations Keywords Active Trade or Business REIT's Activities as Active Business for Purposes of Section 355 phesluclushajowoniloneslatidot 355 (Spin-offs) Reorganizations Spin-offs (Section 355) Active Trade or Business Year 2014 IRS Link http://www.irs.gov/pub/irs-wd/201436033.pdf Tax Report Link TaxReport (November 6, 2014) Summary REIT spin-off ruled tax-free Title 201436033