metropolitan statistical area

(2) Statistical area (A) In general The term “statistical area” means— (i) a metropolitan statistical area, and (ii) any county (or the portion thereof) which is not within a metropolitan statistical area. (B) Metropolitan statistical area The term “metropolitan statistical area” includes the area defined as such by the Secretary of Commerce. (C) Designation where adequate statistical information not available 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) Designation where no county 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.


26 USC § 143(k)(2)

Scoping language

For purposes of this paragraph
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