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/201614022.pdf Tax Report Link TaxReport (June 15, 2016) (2) Summary IRS Grants Extension of Time to Make TRS Election Title 201614022