Step 1: Understanding the Concept
In IUPAC naming, aldehydes take the suffix -al, formed by replacing the final e of the parent alkane.
Step 2: Count the Carbons
\(\text{CH}_{3}\text{CHO}\) has 2 carbons including the carbonyl carbon, so the parent alkane is ethane.
Step 3: Name
Ethane becomes ethanal.
Acetaldehyde is the common name, so option (D) is the IUPAC name.
Final Answer:
The IUPAC name is ethanal.
\[ \boxed{\text{(D) }\text{Ethanal}} \]