26 USC 1400M - Definitions

For purposes of this part
(1) Gulf Opportunity Zone 
The terms Gulf Opportunity Zone and GO Zone mean that portion of the Hurricane Katrina disaster area determined by the President to warrant individual or individual and public assistance from the Federal Government under the Robert T. Stafford Disaster Relief and Emergency Assistance Act by reason of Hurricane Katrina.
(2) Hurricane Katrina disaster area 
The term Hurricane Katrina disaster area means an area with respect to which a major disaster has been declared by the President before September 14, 2005, under section 401 of such Act by reason of Hurricane Katrina.
(3) Rita GO Zone 
The term Rita GO Zone means that portion of the Hurricane Rita disaster area determined by the President to warrant individual or individual and public assistance from the Federal Government under such Act by reason of Hurricane Rita.
(4) Hurricane Rita disaster area 
The term Hurricane Rita disaster area means an area with respect to which a major disaster has been declared by the President before October 6, 2005, under section 401 of such Act by reason of Hurricane Rita.
(5) Wilma GO Zone 
The term Wilma GO Zone means that portion of the Hurricane Wilma disaster area determined by the President to warrant individual or individual and public assistance from the Federal Government under such Act by reason of Hurricane Wilma.
(6) Hurricane Wilma disaster area 
The term Hurricane Wilma disaster area means an area with respect to which a major disaster has been declared by the President before November 14, 2005, under section 401 of such Act by reason of Hurricane Wilma.