### Question
Can you define what nonpurpose investment means?


### Answer
**Nonpurpose investment** is defined as the following in *26 U.S.C. § 143*:

> given such term by section 148(f)(6)(A).

#### Citation:
  - *26 U.S.C. § 143*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART IV-TAX EXEMPTION REQUIRE- > Subpart A-Private Activity Bonds**

