Type PLR Subject 20.00 - Miscellaneous 6.01 - Distributions - Generally 9.00 - Reorganizations Keywords Taxable Spin-off Spin-offs Year 2017 IRS Link https://www.irs.gov/pub/irs-wd/201705004.pdf Tax Report Link TaxReport (June 14, 2017) (2) Summary IRS rules on ancillary issues related to Parent REIT’s taxable REIT spin-off Title PLR 201705004