### Question
How is the term designated delivery service defined?


### Answer
The term **designated delivery service** is defined in *26 U.S.C. § 7502* as the following:

> any delivery service provided by a trade or business if such service is designated by the Secretary for purposes of this section

#### Citation:
  - *26 U.S.C. § 7502*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 77-MISCELLANEOUS PROVISIONS**

