...on the accrual basis shall be deemed to have made a payment on the last day of the year of accrual if the payment is on account of such taxable year...for such taxable year (including extensions thereof) . (7) Limit of deduction. If amounts are deductible under paragraphs (1) and (3), or (2) and (3), or...

...10" plans considered made. (a) In general. Section 404(a)(6), as amended by section 1013<c)(2) of the Employee Retirement Income Security Act of 1974, provides...1017(b) of the Employee Retirement Income Security Act of 1974 (prior to its amendment by the Tax Reduction Act of 1975), in the case of a plan which was...

...10" plane considered made. (a) In general. Section 404(aX6), as amended by section 1013(c)(2) of the Employee Retirement Income Security Act of 1974, provides...1017(b) of the Employee Retirement Income Security Act of 1974 (prior to its amendment by the Tax Reduction Act of 1975), in the case of a plan which was...

...amended by section 1013(c)(2) of the Employee Retirement Income Securi26 CFR Ch. I (4-1-93 Edition) ty Act of 1974, provides that for purposes of paragraphs...1017(b) of the Employee Retirement Income Security Act of 1974 (prior to its amendment by the Tax Reduction Act of 1975), in the case of a plan which was...

...Income Security Act of 1974, provides that for purposes of paragraphs (1), (2), and (3) of sectlon 404(a), a taxpayer shall be deemed to have made a...1017(b) of the Employee Retirement Income Security Act of 1974 (prior to Its amendment by the Tax Reduction Act 0! 1975), In the case of a plan which was...

...paragraphs (1), (2), and (3) of section 404(a), a taxpayer shall be Internal Revenue Service, Treasury deemed to have made a payment on the last day of the...1017(b) of the Employee Retirement Income Security Act of 1974 (prior to its amendment by the Tax Reduction Act of 1975), in the case of a plan which was...

...on the accrual basis shall be deemed to have made a payment on the last day of the year of accrual if the payment is on account of such taxable year...such taxable year (including extensions thereof). (7) Limit of deduction. if amounts are deductible under paragraphs (1) and (3), or (2) and (3), or...

...on the accrual basis shall be deemed to have made a payment on the last day of the year of accrual If the payment is on account of such taxable year...such taxable year (Including extensions thereof). (7) Limit of deduction. If amounts are deductible under paragraphs (1) and (3), or (2) and (3), or...

...on the accrual basis shall be deemed to have made a payment on the last day of the year of accrual sel documented or numbered under the laws of the United States; and (7) LIMIT OF DEDUCTION. — If amounts are deductible under paragraphs (1) and (3), or (2) and (3),...

...on the accrual basis shall be deemed to have made a payment on the last day of the year of accrual if the payment is on account of such taxable year...prescribed by law for filing the return for such taxable year (1ncluding extensions thereof). (7) Limit of deduction. If amounts are deductible under paragraphs...