equity base
Defined in 1 place of the United States Code.
The term “equity base” means an amount determined in the manner prescribed by regulations equal to—
(A) the surplus and capital,
(B) adjusted as provided in paragraphs (3), (4), (5), and (6) of this subsection.
No item shall be taken into account more than once in determining equity base.
Source
- 1994–present26 U.S.C. § 809Internal Revenue Code · Repealed. Pub. L. 108218, title II, 205(a), Apr. 10, 2004, 118 Stat. 610] · in this section