The G(6) group-theoretical high-barrier formalism developed previously for internally rotating and inverting CH3NHD is used to interpret the abnormal torsional splittings in the S-1 state of acetaldehyde for levels 14(0-)15(0), 14(0-)15(1), and 14(0-)15(2), where 14(0-) denotes the upper inversion tunneling component of the aldehyde hydrogen and 15 denotes the methyl torsional vibration. This formalism, derived using an extended permutation-inversion group G(6)(m), treats simultaneously methyl torsional tunneling, aldehyde-hydrogen inversion tunneling and overall rotation. Fits to the rotational states of the four pairs of inversion-torsion vibrational levels (14(0+)15(0A,E), 14(0-)15(0A,E)), (14(0+)15(1A,E), 14(0-)15(1A,E)), (14(0+)15(2A,E), 14(0-)15(2A,E)), and (14(0+)15(3A,E), 14(0-)15(3A,E)) are performed, giving root-mean-square deviations of 0.003, 0.004, 0.004, and 0.004 cm(-1), respectively, which are nearly equal to the experimental uncertainty of 0.003 cm(-1). For torsional levels lying near the top of the torsional barrier, this theoretical model, after including higher-order terms, provides satisfactory fits to the experimental data. The partially anomalous K-doublet structure of the S-1 state, which deviates from that in a simple torsion-rotation molecule, is fitted using this formalism and is shown to arise from coupling of torsion and rotation motion with the aldehyde-hydrogen inversion. (C) 2004 American Institute of Physics.