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Directory Results for Treasury Decision 9135 - Rents and Royalties. Final regulations under section 61 of the Code amend section 1.61OE8(b) of the regulations to authorize the Commissioner of Internal Revenue to provide rules allowing for the inclusion of to Treasury Decision 9139 - Deemed Election To Be an Association Taxable as a Corporation for a Qualified Electing S Corporation. Final, temporary, and proposed regulations under section 7701 of the Code provide that an eligible entity that makes a time