### Question
How is the "rural area" defined?


### Answer
The term **rural area** is defined in *26 U.S.C. § 1393* as follows -

> any area which is—


(A) outside of a metropolitan statistical area (within the meaning of section 143(k)(2)(B)), or


(B) determined by the Secretary of Agriculture, after consultation with the Secretary of Commerce, to be 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**

