### Question
How does Income Taxes define Rita GO Zone?


### Answer
Under *26 U.S.C. § 1400M*, **Rita GO Zone** is defined as:

> 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**

