Type PLR Subject 11.00 - Taxable REIT Subsidiary (TRS) 11.02 - Election Issues Keywords Taxable REIT Subsidiary Election Extension of Time to File Election Year 2014 IRS Link http://www.irs.gov/pub/irs-wd/201452013.pdf Tax Report Link TaxReport (January 14, 2015) Summary IRS Grants Extension of Time to File TRS election Title 201452013