Rev. Rul. 71-238

Pursuant to the authority contained in section 6081(a) of the Internal Revenue Code of 1954, the time for filing a return on Form 990T, Exempt Organization Business Income Tax Return, for a taxable year ending on December 31, 1970, or during January 1971, by a social club which had unrelated business income during such taxable year is hereby extended to May 15, 1971. The extension of time shall not be construed as a waiver of liability for interest on any amount of tax due and unpaid according to law.

Requests for an additional extension of time for filing such return beyond that set forth herein, to which a taxpayer may be entitled under section 6081(a) of the Code, should be addressed to the Internal Revenue Service office with which the return is required to be filed.

¹ Based on News Release IR-1117, Mar. 11, 1971.