county

(B)The term “metropolitan statistical area” includes the area defined as such by the Secretary of Commerce. (C)For purposes of this paragraph, if there is insufficient recent statistical information with respect to a county (or portion thereof) described in subparagraph (A)(ii), the Secretary may substitute for such county (or portion thereof) another area for which there is sufficient recent statistical information. (D)In the case of any portion of a State which is not within a county, subparagraphs (A)(ii) and (C) shall be applied by substituting for “county” an area designated by the Secretary which is the equivalent of a county.

Source

26 USC § 143(k)(2)(B)


Scoping language

For purposes of this section
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