ADMINISTRATIVE
Internal Revenue Bulletin 2002-39 · 2026-10-03 edition · updated 2026-10-04 · United States
Notice 2002–62, page 574. Timely filing or payment; private delivery services. This document provides an updated list of designated private delivery services (PDSs) for purposes of section 7502 of the Code. Two new delivery services are added to the list effective September 5, 2002. Notices 97–26 and 2001–62 modified and superseded.
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