### Question
Can you define what FHLB means?


### Answer
**FHLB** is defined as the following in *26 U.S.C. § 246*:

> any Federal Home Loan Bank

#### Citation:
  - *26 U.S.C. § 246*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VIII-SPECIAL DEDUCTIONS FOR CORPORATIONS**

