rural renewal county
Defined in 1 place of the United States Code.
For purposes of this paragraph, the term “rural renewal county” means any county which—
(i) is outside a metropolitan statistical area (defined as such by the Office of Management and Budget), and
(ii) during the 5-year periods 1990 through 1994 and 1995 through 1999 had a net population loss.
Source
- 2007–present26 U.S.C. § 51Internal Revenue Code · Amount of credit · for purposes of this subpart