Rev. Rul. 55-174

1. Pursuant to the authority contained in section 6081(a) of the Internal Revenue Code of 1954, the time for filing the return for a taxable year ending on or after December 31, 1954, but before June 30, 1955, by a corporation which is a member of an affiliated group having the privilege of making a consolidated return for such taxable year under section 1501 of the Internal Revenue Code of 1954 is hereby extended to September 15, 1955.

2. Requests for an additional extension of time for filing such return beyond that set forth in paragraph 1, to which a taxpayer may be entitled under section 6081(a) or (b), should be addressed to the District Director of Internal Revenue for the district in which the consolidated return will be filed.

3. The extension of time granted in paragraph (1) of this Revenue Ruling shall not be construed as an extension of time for payment of tax nor as a waiver of liability for interest on any amount of tax due and unpaid as provided by law.

/*/ Originally issued as IR-Circular No. 55-23, dated March 14, 1955