### Question
How does the law define private business use?


### Answer
Under *26 U.S.C. § 141*, **private business use** is defined as:

> use (directly or indirectly) in a trade or business carried on by any person other than a governmental unit

#### Citation:
  - *26 U.S.C. § 141*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART IV-TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS > Subpart A-Private Activity Bonds**

