**Core Concept**
Incidence rate is a measure of the number of new cases of a disease occurring within a specified population over a defined period of time. It is expressed as the number of new cases per 1,000 or 100,000 population per year.

**Why the Correct Answer is Right**
To calculate the incidence rate, we use the formula: Incidence rate = (Number of new cases / Total population) x 100,000. Given that 22 new cases of tuberculosis were reported per 165,000 population, we can plug in these values to get the incidence rate. First, we calculate the incidence rate per 165,000 population: (22 / 165,000) x 100,000 = 13.33. However, the incidence rate is usually expressed per 100,000 population per year, and since the given period is 6 months, we need to adjust the rate to account for the full year.

**Why Each Wrong Option is Incorrect**
**Option A:** This option is incorrect because it does not take into account the adjustment for the 6-month period.
**Option B:** This option is incorrect because it does not use the correct formula to calculate the incidence rate.
**Option C:** This option is incorrect because it does not adjust the incidence rate for the full year.

**Clinical Pearl / High-Yield Fact**
When calculating incidence rates, it's essential to ensure that the time period is consistent with the population at risk, and to adjust for any partial periods.

**Correct Answer:** D. 26.67.