Type PLR Subject 11.00 - Taxable REIT Subsidiary (TRS) 11.02 - Election Issues Keywords Section 9100 Relief Taxable REIT Subsidiary Election Extension of Time to File Election Year 2018 IRS Link https://www.irs.gov/pub/irs-wd/201819006.pdf Tax Report Link Tax Report (July 2, 2018) Summary In two unrelated rulings, IRS grants a 90-day extension of time to file taxable REIT subsidiary elections Title PLR 201819006