### Question
What is the definition of Rita GO Zone?


### Answer
The definition of **Rita GO Zone** is as follows in *26 U.S.C. § 1400M*:

> that portion of the Hurricane Rita disaster area determined by the President to warrant individual or individual and public assistance from the Federal Government under such Act by reason of Hurricane Rita

#### Citation:
  - *26 U.S.C. § 1400M*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter Y-Short-Term Regional Benefits > PART II-TAX BENEFITS FOR GO ZONES**

