Timely mailing/filing rule.The IRS An abbreviation for the Internal Revenue Service, a federal agency charged with the responsibility of administering and enforcing internal revenue laws. maintains a list of private delivery services (PDS (1) (Processor Direct Slot) A single expansion slot on certain, early Macintosh models that was used to connect high-speed peripherals as well as additional CPUs. Providing a channel directly to the CPU, the PDS coexisted with NuBus slots on some models. ) for purposes of the Sec. 7502(f) "timely mailing is timely filing" rule. Notice 2002-62 supersedes Notices 97-26 and 2001-62 and adds two new delivery services to the list of designated PDSs. Effective Sept. 5, 2002, the designated PDSs are as follows:1. Airborne Express Airborne Express (IATA: n/a, ICAO: ABX, and Callsign: Abex) was an express delivery company and cargo airline. Headquartered in Seattle, Washington, its hub was at Wilmington, Ohio. (Airborne: Overnight Air Express Service, Next Afternoon Service and Second Day Service. 2. DHL DHL abbr. 1. Doctor of Hebrew Letters 2. Doctor of Hebrew Literature Worldwide Express (DILL): DHL "Same Day" Service and DHL USA Overnight. 3. Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Priority and FedEx International First. 4. United Parcel Service United Parcel Service, Inc. (NYSE: UPS), commonly referred to as UPS, is the world's largest package delivery company, delivering more than 15 million packages[1] a day to 6.1 million customers in over 200 countries and territories around the world. (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus and UPS Worldwide Express. FedEx International Priority and FedEx International First are the new additions to the list; both of these provide delivery services to the U.S. from foreign countries. Airborne, DHL, FedEx and UPS are not designated as to any type of delivery service not identified above. |
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