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the instant matter is paragraph (7), which furnishes a blueprint
for applying section 404(a) limitations insofar as they relate to
CBA Plans. Section 413(b)(7) states:
Deduction Limitations.-- Each applicable limitation
provided by section 404(a) shall be determined as if
all participants in the plan were employed by a single
employer. The amounts contributed to or under the plan
by each employer who is a party to the agreement, for
the portion of his taxable year which is included
within such a plan year, shall be considered not to
exceed such a limitation if the anticipated employer
contributions for such plan year (determined in a
manner consistent with the manner in which actual
employer contributions for such plan year are
determined) do not exceed such limitation. If such
anticipated contributions exceed such a limitation, the
portion of each such employer's contributions which is
not deductible under section 404 shall be determined in
accordance with regulations prescribed by the
Secretary.
Petitioner concedes in its brief that the facts and the
issue before us are "essentially identical" to that of a case
before the Court at the time the briefs were filed, which we have
since decided in favor of the Commissioner. See Lucky Stores,
Inc., & Subs. v. Commissioner, 107 T.C. 1 (1996) (Lucky Stores
I). Many of the arguments petitioner poses in the instant case
were discussed at length in Lucky Stores I, or in the
Supplemental Memorandum Opinion, Lucky Stores, Inc., & Subs. v.
Commissioner, T.C. Memo. 1997-70 (Lucky Stores II), and we need
not retread the same ground here. However, we shall address
certain of petitioner's arguments pertaining to the deduction
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