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respondent failed to alert the Court to the existence of
multiemployer plan private rulings becomes wholly irrelevant.
The documents submitted with petitioner's Motion and
Judicial Notice Motions themselves belie petitioner's argument
that the result reached in our Opinion is at odds with
respondent's long-standing administrative practice. This is
amply illustrated by the following quotations:
[1.] The rules contained in Rev. Rul. 76-28 regarding
the application of Code section 404(a)(6) are related only
to the timing of contributions for deduction purposes.
* * * Corporation M is entitled to claim a deduction for
such [1979] contribution to the extent the deduction does
not exceed the maximum deductible contribution for 1978.
[Priv. Ltr. Rul. 7945115, (Aug. 8, 1979); emphasis added.]
[2.] You state that Corporation M makes contributions
within the deduction limits imposed by section 404(a)(1) and
404(a)(7) of the Code * * *. We conclude * * * that * * *
Corporation M may deduct for 1979 and later taxable years
under section 404(a)(1) and section 404(a)(6) of the Code
contributions not in excess of the limits of section
404(a)(1) and section 404(a)(7) * * *. [Priv. Ltr. Rul.
8010123 (Dec. 17, 1979); emphasis added.]
[3.] While the deductions also must come within the
limitations of I.R.C. section 404(a), it is clear that those
limits were not exceeded by the taxpayer. [Submission
of a law firm in support of a ruling request; emphasis
added.]
[4.] This ruling does not consider the actual amounts
deductible for the 1977 taxable year. Undated Technical
Advice Memorandum ruling involving years 1977-1978.
[5.] The total amount that may be deducted, however,
is limited by the dollar amount determined under
section 404(a)(1)(A) of the Code. [Tech. Adv. Mem. 8714008
(Dec. 17, 1986).]
[6.] In addition, the principles of Rev. Rul. 76-28,
regarding the application of section 404(a)(6), are related
only to the timing of contributions for deduction purposes
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