high migration rural county
Defined in 2 places of the United States Code.
For purposes of this clause, the term “high migration rural county” means any county which, during the 20-year period ending with the year in which the most recent census was conducted, has a net out-migration of inhabitants from the county of at least 10 percent of the population of the county at the beginning of such period.
Source
- 2015–present26 U.S.C. § 1394Internal Revenue Code · Tax-exempt enterprise zone facility bonds · for purposes of this section
For purposes of this paragraph, the term “high migration rural county” means any county which, during the 20-year period ending with the year in which the most recent census was conducted, has a net out-migration of inhabitants from the county of at least 10 percent of the population of the county at the beginning of such period.
Source
- 2005–present26 U.S.C. § 45DInternal Revenue Code · New markets tax credit · for purposes of this section