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We think that an individual employer's contributions and
ensuing deductions for its tax year, in order to comport with
anticipated contributions for the plan year on which the section
413(b)(7) deduction limit is based, must be limited to those
contributions attributable to services performed over a 12-month
period. Lucky Stores, Inc., & Subs. v. Commissioner, 107 T.C. at
14. Section 413(b)(7) states that each limit under section
404(a) shall be determined as if all plan participants were
employed "by a single employer", which mandates uniformity of tax
treatment for employer contributors even as their tax years are
widely disparate. As a result, petitioner may not unilaterally
and arbitrarily expand its deduction limitation, and thereby
increase the amount of its deduction for its tax year, by
including contributions in its tax year in a manner at odds with
how anticipated contributions previously had been determined for
the plan year in which its tax year falls. Id. (In response to
one of petitioner's arguments, we recognize that, in certain
limited situations, where the same plan year includes both the
last day of an employer's tax year and the entire 8-1/2 month
grace period that follows the tax year, the use of section
404(a)(6) in the manner advocated by petitioner, if permitted,
would have no effect on an individual employer's anticipated
contributions for the plan year. However, many employer
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