SECTION 6. DRAFTING

Internal Revenue Bulletin 2025-43 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this notice is Maria Castillo Valle of the Office of Associate Chief Counsel (Income Tax & Accounting). For further information regarding this notice contact Ms. Castillo Valle at (202) 317-7006 (not a toll-free call).

population greater than 50,000 in the 2020 Decennial Census. For the State of Hawaii and Commonwealth of Puerto Rico, a “city or town that has a population greater than 50,000 inhabitants” is determined as a Census Designated Place with a resident population greater than 50,000 in the 2020 Decennial Census.

.03 An “urbanized area” means any Census-Bureau-designated urban area.

.04 “Contiguous” and “adjacent” are geographic terms referring to two or more areas that share either a common boundary or at least one common point. ⁵

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▸Contents — Internal Revenue Bulletin 2025-43

Internal Revenue Bulletin 2025-43

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