Type PLR Subject 11.00 - Taxable REIT Subsidiary (TRS) 11.02 - Election Issues Keywords Taxable REIT Subsidiary Election Year 2018 IRS Link https://www.irs.gov/pub/irs-wd/201802006.pdf Tax Report Link TaxReport (March 30, 2018) (2) Summary In two unrelated rulings, IRS grants 90-day extensions of time to file taxable REIT subsidiary elections Title PLR 201802006