### Question
What does equity base mean?


### Answer
**Equity base** has the following meaning in *26 U.S.C. § 809*:

> 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

#### Citation:
  - *26 U.S.C. § 809*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter L-Insurance Companies > PART I-LIFE INSURANCE COMPANIES > Subpart C-Life Insurance Deductions**

