### Question
How does CREDITS AGAINST TAX define metropolitan statistical area" has the same meaning as when used in section 143(k)(2)(B), and


(IV) the term "nonmetropolitan area?


### Answer
Under *26 U.S.C. § 42*, **metropolitan statistical area" has the same meaning as when used in section 143(k)(2)(B), and


(IV) the term "nonmetropolitan area** is defined as:

> any county (or portion thereof) which is not within a metropolitan statistical area

#### Citation:
  - *26 U.S.C. § 42*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart D-Business Related Credits**

