404 prior pan year deductions

[Draper55]

Section 404(a)(1)(A)(i) contains a parenthetical clause .....(or for any prior plan year). It seems that this subsection is now bypassed for single employer plans and instead goes straight to 404(o) which does not have any reference to prior plan years. 404(o) seems to read that the deductible amount is the larger of the cushion type maximum and the minimum for plan years ending with or within the taxable year.

Was this intentional(assuming I am reading it correctly) or can we still deduct minimum contributions for a prior plan year made during the taxable year which were not previouly deducted. I am reproducing the relevant language from 404(o) below:

(o) Deduction limit for single-employer plans

For purposes of subsection (a)(1)(A)—

(1) In general

In the case of a defined benefit plan to which subsection (a)(1)(A) applies (other than a multiemployer plan), the amount determined under this subsection for any taxable year shall be equal to the greater of—

(A) the sum of the amounts determined under paragraph (2) with respect to each plan year ending with or within the taxable year, or

(B) the sum of the minimum required contributions under section 430 for such plan years.

Is the language "each plan year" used to cover a situation where you would have a short year and a regular year both ending in the same taxable year?