applicable DC area

Defined in 1 place of the United States Code.

For purposes of subsection (a), the term "applicable DC area" means the area consisting of—

Source

1997–present 26 U.S.C. § 1400Internal Revenue Code · Establishment of DC Zone · in this subchapter

For purposes of subsection (a), the term “applicable DC area” means the area consisting of—

(1) the census tracts located in the District of Columbia which are part of an enterprise community designated under subchapter U before the date of the enactment of this subchapter, and

(2) all other census tracts—

(A) which are located in the District of Columbia, and

(B) for which the poverty rate is not less than than 1 20 percent as determined on the basis of the 1990 census.

Source

2013 26 U.S.C. § 1400Internal Revenue Code · Establishment of DC Zone · in this subchapter