Rural Area Law and Legal Definition

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 "rural area" means any area which is

(A) outside of a metropolitan statistical area (within the meaning of section 143(k)(2)(B) [26 USCS § 143(k)(2)(B)]), or

(B) determined by the Secretary of Agriculture, after consultation with the Secretary of Commerce, to be a rural area.