### Question
What is the definition of New York Liberty Zone?


### Answer
The definition of **New York Liberty Zone** is as follows in *26 U.S.C. § 1400L*:

> the area located on or south of Canal Street, East Broadway (east of its intersection with Canal Street), or Grand Street (east of its intersection with East Broadway) in the Borough of Manhattan in the City of New York, New York

#### Citation:
  - *26 U.S.C. § 1400L*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter Y-New York Liberty Zone Benefits**

