### Question
What does large municipality mean?


### Answer
**Large municipality** has the following meaning in *26 U.S.C. § 1400U*:

> a municipality with a population of more than 100,000

#### Citation:
  - *26 U.S.C. § 1400U*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter Y-Short-Term Regional Benefits > PART III-RECOVERY ZONE BONDS**

