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According to 26 USCS § 1393 [Title 26. Internal Revenue Code; 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], the term "appropriate Secretary" means--
(A) the Secretary of Housing and Urban Development in the case of any nominated area which is located in an urban area, and
(B) the Secretary of Agriculture in the case of any nominated area which is located in a rural area.