Introduction›Part III. Administrative, Procedural, and Miscellaneous

SECTION 1. PURPOSE

Internal Revenue Bulletin 1997-10 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides the criteria that will be used during the interim period (defined in section 3.01 of this revenue procedure) to determine whether a private delivery service (‘‘PDS’’) qualifies as a designated private delivery service (‘‘designated PDS’’) under § 7502(f) of the Internal Revenue Code. This revenue procedure also provides the procedures under which a PDS can apply to become a designated PDS during the interim period.

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▸Contents — Internal Revenue Bulletin 1997-10

Internal Revenue Bulletin 1997-10

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