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Most often at the rear of the receiver or at the leading edge of the buttstock.

Often seen with a sling-plate attachment that fits between receiver and buttstock.
 
Single point slings nearly always attach right behind the action.

There are those that attach a single point to the buttstock however it had better be a short sling or a short firearm.
 
If it has a fixed buttstock on it we have a Tango Down mount that mounts around the stock right behind the action.

If it's collapsible we have the Troy OEM M4 sling mounts which does require removing the buttstock.

There is a Tango Down mount that fits onto a collapsible stock right behind the action, that doesn't require the removal of the stock.
 
The "universal stock loop" does what you are suggesting.

The problem with AR style rifles and the loop around the stock is the loop gets in the way of the cocking handle.

Whatever wraps around the stock right behind the action has to be thin enough to stay underneath the handle.
 
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