United States Code · Section
§ 924 — Definition Of Telephone Service And Rural Area
7 U.S.C. § 924
View:
(a) of title 47.
(b) As used in this subchapter, the term “rural area” shall be deemed to mean any area of the United States not included within the boundaries of any incorporated or unincorporated city, village, or borough having a population in excess of 5,000 inhabitants.
Implementing Regulations
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§ 1.1381-1 Organizations to which part applies.26 C.F.R. § 1.1381-1