Lucky Stores, Inc. and Subsidiaries - Page 28

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          treatment standard created by Rev. Rul. 76-28 is the only                   
          standard by which to measure the requirement of section 404(a)(6)           
          that grace period contributions be "on account of" the relevant             
          taxable year.  We are, convinced, however, that petitioner may              
          not arbitrarily expand the deductible limit for any taxable year            
          by the simple expedient of including, in the taxable year's                 
          deduction, contributions based entirely upon hours worked by the            
          plans's participants in a subsequent year.                                  
               Petitioner argues that respondent cannot change her                    
          longstanding administrative practice and apply the change on a              
          retroactive basis.  Respondent replies that the five private                
          letter rulings, and possibly the TAM, relied on by petitioner               
          relate to single employer, not multiemployer pension plans.  In             
          the former case, the single employer has flexibility in deciding            
          how much and when to contribute, since there are no contractual             
          provisions requiring the single employer to contribute pursuant             
          to a formula at regular intervals.  Petitioner's contributions,             
          on the other hand, are, by contract, mechanical and predictable.            
          Whether the private letter rulings, plus the TAM and Rev. Rul.              
          76-28, rise to the level of "longstanding administrative                    
          practice" is, to say the least, problematical, but in any event,            
          as the Supreme Court has stated in Dixon v. United States, 381              

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