### Question
How is the term urban area defined?


### Answer
The term **urban area** is defined in *26 U.S.C. § 1393* as the following:

> an area which is not a rural area

#### Citation:
  - *26 U.S.C. § 1393*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter U-Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas > PART I-DESIGNATION**

