Rev. Rul. 63-139

The time for filing the return for a taxable year ending on or after December 31, 1962, but before June 30, 1963, by a corporation which is a member of an affiliated group having the privilege of making a consolidated return for such taxable year has been extended to September 15, 1963, provided the due date for filing the return (including any extension of time for filing such return) falls on or after June 15, 1963.

Requests for an additional extension of time for filing such return beyond that set forth in the preceding paragraph, to which the taxpayer may be entitled under section 6081(a) or (b) of the Internal Revenue Code of 1954, should be addressed to the District Director of Internal Revenue for the district in which the consolidated return would be filed.

This extension of time shall not be construed as an extension of time for payment of tax or as a waiver of liability for interest on any amount of tax due and unpaid as provided by law.

¹ Based on Technical Information Release 485, dated June 12, 1963.