rural area

(2) Rural area The term “rural area” means any area which is— (A) outside of a metropolitan statistical area (within the meaning of section 143(k)(2)(B) ), or (B) determined by the Secretary of Agriculture, after consultation with the Secretary of Commerce, to be a rural area.

Source

26 USC § 1393(a)(2)


Scoping language

For purposes of this subchapter
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