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40 See Reg. 301.7701-2(c)(2)(iii)(B), Example 1. 41 See Regs. 1.1361-4(a)(6)(ii), Example 3, and 1.856-9(b), Example 3. 42 See Reg. 301.7701-2(c)(2)(iii)(B), Example 2. See Regs. 1.1361-4(a)(6)(ii), Example 2, and 1.856-9(b), Example 2. 45 See id. 46 CCA 199930013. TEFRA (codified as Sections 6221 through 6234), SL Reg. 301.6231(a)(1)-1(a)(2). 52 Section 6231(a)(9). 53 CCA 200250012; Rev. Rul. 2004-88, 2004-2 CB 165. 54 Reg. 1.752-2(b)(6). 55 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). 56 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