Type PLR Subject 11.00 - Taxable REIT Subsidiary (TRS) 11.02 - Election Issues Keywords Election Extension of Time to File REIT Election Taxable REIT Subsidiary Year 2016 IRS Link https://www.irs.gov/pub/irs-wd/201652005.pdf Tax Report Link TaxReport (December 29, 2016) (2) Summary IRS grants 90-day extension of time to file taxable REIT subsidiary election Title PLR 201652005