(6) Definitions For purposes of this subsection and subsections (c) and (d)— (A) Nonpurpose investment The term “nonpurpose investment” means any investment property which— (i) is acquired with the gross proceeds of an issue, and (ii) is not acquired in order to carry out the governmental purpose of the issue. (B) Gross proceeds Except as otherwise provided by the Secretary, the gross proceeds of an issue include— (i) amounts received (including repayments of principal) as a result of investing the original proceeds of the issue, and (ii) amounts to be used to pay debt service on the issue.
26 USC § 148(f)(6)
None identified. Default scope is assumed to be the entire title.