### Question
What is the definition of mortgage?


### Answer
The definition of **mortgage** is as follows in *26 U.S.C. § 143*:

> any owner-financing

#### 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**

