Type PLR Subject 11.00 - Taxable REIT Subsidiary (TRS) 11.02 - Election Issues Keywords Election Extension of Time to File REIT Election Section 9100 Relief Taxable REIT Subsidiary Election Year 2018 IRS Link https://www.irs.gov/pub/irs-wd/201843004.pdf Tax Report Link Tax Report (Nov. 12, 2018) Summary IRS grants 90-day extension of time to file a taxable REIT subsidiary election Title PLR 201843004