Type PLR Subject 11.00 - Taxable REIT Subsidiary (TRS) 11.02 - Election Issues Year 2017 IRS Link https://www.irs.gov/pub/irs-wd/201710012.pdf Tax Report Link TaxReport (June 15, 2017) (4) Summary IRS grants 90-day extension of time to file TRS election Title PLR 201710012