Type PLR Subject 1.09 - Definition of REITs - Filing of Election Keywords Ignored REIT Election, Extension of Time to File Year 2015 IRS Link http://www.irs.gov/pub/irs-wd/201523015.pdf Tax Report Link TaxReport (October 13, 2015) Summary Inadvertent REIT election ignored and not treated as election for purposes of Section 856(g)(3) Title 201523015