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 2017 IRS Link https://www.irs.gov/pub/irs-wd/201723012.pdf Tax Report Link TaxReport (September 12, 2017) Summary IRS grants 90-day extension of time to file taxable REIT subsidiary election Title PLR 201723012