From: utzoo!decvax!harpo!ihnp4!houxz!houxi!houxa!houxb!houxq!hogpc!3216lmb
Newsgroups: net.taxes
Title: re: IRA deduction vs. deposit date
Article-I.D.: hogpc.43
Posted: Fri Jan 21 17:42:48 1983
Received: Sat Jan 22 06:30:09 1983
References: wb2.117

You can indeed take an IRA deduction if you deposit
the money before August 1983.
You must however, file for an automatic extension and make your
deposit before you file.