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Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
76 lines
3.6 KiB
Markdown
76 lines
3.6 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 1393"
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description: "Definitions and special rules"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 26
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title_name: "INTERNAL REVENUE CODE"
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chapter_number: "1"
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chapter_name: "NORMAL TAXES AND SURTAXES"
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section: "1393"
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citation: "26 U.S.C. § 1393"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
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source_identifier: "/us/usc/t26/s1393"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "d6e39e39d754c04d2af9139a6e8710bfb9a1c2c33b1b13bfb341f219d0f9295a"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "095929013b9956ace470e7eaa1ffb3b9071a7091d33c7e45bda4af5c66b9caf6"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 26 U.S.C. § 1393 - Definitions and special rules
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## Text
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(a) In general For purposes of this subchapter—
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(1) Appropriate Secretary The term “appropriate Secretary” means—
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(A) the Secretary of Housing and Urban Development in the case of any nominated area which is located in an urban area, and
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(B) the Secretary of Agriculture in the case of any nominated area which is located in a rural area.
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(2) Rural area The term “rural area” means any area which is—
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(A) outside of a metropolitan statistical area (within the meaning of section 143(k)(2)(B)), or
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(B) determined by the Secretary of Agriculture, after consultation with the Secretary of Commerce, to be a rural area.
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(3) Urban area The term “urban area” means an area which is not a rural area.
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(4) Special rules for Indian reservations (A) In general No empowerment zone or enterprise community may include any area within an Indian reservation.
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(B) Indian reservation defined The term “Indian reservation” has the meaning given such term by section 168(j)(6).
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(5) Local government The term “local government” means—
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(A) any county, city, town, township, parish, village, or other general purpose political subdivision of a State, and
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(B) any combination of political subdivisions described in subparagraph (A) recognized by the appropriate Secretary.
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(6) Nominated area The term “nominated area” means an area which is nominated by 1 or more local governments and the State or States in which it is located for designation under section 1391.
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(7) Governments If more than 1 State or local government seeks to nominate an area under this part, any reference to, or requirement of, this subchapter shall apply to all such governments.
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(8) Special rule An area shall be treated as nominated by a State and a local government if it is nominated by an economic development corporation chartered by the State.
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(9) Use of census data Population and poverty rate shall be determined by the most recent decennial census data available.
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(b) Empowerment zone; enterprise community For purposes of this title, the terms “empowerment zone” and “enterprise community” mean areas designated as such under section 1391.
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(Added Pub. L. 103–66, title XIII, § 13301(a), Aug. 10, 1993, 107 Stat. 547.)
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## Notes
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Editorial Notes
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Prior ProvisionsA prior section 1393, added Pub. L. 95–600, title VI, § 601(a), Nov. 6, 1978, 92 Stat. 2894; amended Pub. L. 96–595, § 3(a)(5), (6), (8), Dec. 24, 1980, 94 Stat. 3465, related to taxation of general stock ownership corporation taxable income to shareholders, prior to repeal by Pub. L. 99–514, title XIII, § 1303(a), Oct. 22, 1986, 100 Stat. 2658.
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