40 See Reg. 301.7701-2(c)(2)(iii)(B), Example 1. = See Regs. 1.1361-4(a)(6)(ii), Example 3, and 1.856-9(b), Example 3. ————_____— See Reg. 301.7701-2(c)(2)(iii)(B), Example 2. = Id. —— See Regs. 1.1361-4(a)(6)(ii), Example 2, and 1.856-9(b), Example 2. a See id. a CCA 199930013. ns Id. ms See also CCA 200235023. = Id. << TEFRA (codified as Sections 6221 through 6234), ——$— Reg. 301.6231(a)(1)-1(a)(2). ——$.—_—$£_—$— Section 6231(a)(9). ——— CCA 200250012; Rev. Rul. 2004-88, 2004-2 CB 165. ——— Reg. 1.752-2(b)(6). =. Ss TD 9289, 10/11/06. These disregarded entity rules apply to liabilities incurred or assumed by a partnership on or after 10/11/06, other than liabilities incurred or assumed pursuant to a binding written contract in effect prior to that date. See Reg. 1.752-2(I). = FC These rules do not apply to an obligation of a DRE to the extent that its owner is otherwise required to make a payment with regard to the obligation of the DRE. See Reg. 1.752-2(l). In addition, the specific DREs cited in the applicable Regulations do not expressly include grantor trusts. HOUSE_OVERSIGHT_026595