It's a repro of a '75-77 Carrera tail
the IROCs were actually delivered w/ a duck tail which was changed for the actual race series to the long version of the whale tail delivered w/ '74 Carrera 3.0RS
The Carrera 3.0RS was delivered w/ 2 tails one looked like the green on above the other was no wider bu was longer and overhung the rear bumper, the longer version was used an '74 RSR and the IROC cars
here's a long version on an IROC
and 2 factory '74 RSR's