Rev Rul 76-28

Hi

RR 76-28 states that contribution can be made after the closing of the taxable year end and still be deductible for the prior year whether company is filing on a cash basis or accrual which also references to 404(6)

I am doing a little research and see if there any other regs/codes etc supporting RR 76-28 and cannot seem to find any.

Are there any other codes/regs etc out there that i am not able to locate?

Thanks

The authority is Internal Revenue Code of 1986 § 404(a)(6). http://uscode.house.gov/view.xhtml?req=(title:26%20section:404%20edition:prelim)%20OR%20(granuleid:USC-prelim-title26-section404)&f=treesort&edition=prelim&num=0&jumpTo=true

A Treasury department rule is partially consistent with the statute.

26 C.F.R. § 1.404(a)-1(c) https://ecfr.federalregister.gov/current/title-26/chapter-I/subchapter-A/part-1/section-1.404(a)-1