Type PLR Subject 11.00 - Taxable REIT Subsidiary (TRS) 11.02 - Election Issues Keywords Extension of Time to File REIT Election Taxable REIT Subsidiary Election Year 2016 IRS Link https://www.irs.gov/pub/irs-wd/201653016.pdf Tax Report Link TaxReport (January 3, 2017) Summary IRS grants 90-day extension of time to file taxable REIT subsidiary election Title PLR 201653016