### Question
What does equity mean?


### Answer
**Equity** has the following meaning in *26 U.S.C. § 585*:

> the equity of the bank as determined for Federal regulatory purposes

#### Citation:
  - *26 U.S.C. § 585*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter H-Banking Institutions > PART I-RULES OF GENERAL APPLICATION TO BANKING INSTITUTIONS**

