Lucky Stores, Inc. and Subsidiaries - Page 21

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                    (1)  The employer designates the payment in writing to            
               the plan administrator or trustee as a payment on account of           
               the employer's preceding taxable year, or                              
                    (2)  The employer claims such payment as a deduction on           
               his tax return for such preceding taxable year (or, in the             
               case of a contribution by a partnership on behalf of a                 
               partner, the contribution is shown on schedule K of the                
               partnership tax return for such year).  [1976-1 C.B. at                
               Revenue rulings are not ordinarily precedential in this                
          Court.  Gordon v. Commissioner, 88 T.C. 630, 635 (1987).  We need           
          not dwell on the question of the weight to be afforded Rev. Rul.            
          76-28 in this case, however (see Estate of Lang v. Commissioner,            
          64 T.C. 404, 407 (1975), affd. in part and revd. in part on an              
          unrelated issue 613 F.2d 770 (9th Cir. 1980)), because we believe           
          that in any case petitioner has failed to prove that the payments           
          in question were treated in the same manner that the CBA Plans              
          would treat a payment actually received on the last day of the              
          current taxable year.                                                       
               Section 413(b)(7) prescribes the method for determining the            
          parameters of the deduction limitations in the case of CBA Plans.           
          Section 413(b)(7) provides that each applicable section 404(a)              
          limitation is to be determined as if all participants in the plan           
          are employed by a single employer.  The amount contributed by               
          each employer under a CBA Plan will not exceed the maximum                  
          deduction limitation if the anticipated employee contributions              

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