### Question
What does FSC mean?


### Answer
**FSC** has the following meaning in *26 U.S.C. § 245*:

> given such term by section 922.

#### Citation:
  - *26 U.S.C. § 245*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VIII-SPECIAL DEDUCTIONS FOR CORPORATIONS**

