USC can refer to different things depending on the context:
- University of Southern California : USC is primarily known as the University of Southern California, a private research university located in Los Angeles, California. Founded in 1880, it is the oldest private research university in California and enrolls over 49,000 students across undergraduate, graduate, and professional programs. USC has 22 schools including the Dornsife College of Letters, Arts and Sciences, the Keck School of Medicine, the Marshall School of Business, and the School of Cinematic Arts. It is known for its strong academic programs, research output, and athletic teams called the Trojans, which have won numerous NCAA championships
- Universal Social Charge (USC) : In Ireland, USC stands for Universal Social Charge, which is a tax on income. It applies to individuals whose gross income exceeds €13,000 per year and is calculated on all income above this threshold. The USC funds general public services and social welfare programs. It replaced previous income and health levies in 2010. Certain incomes and social welfare payments are exempt from USC
- United States Code (USC) : USC also refers to the United States Code, which is the official compilation and codification of the general and permanent federal statutes of the United States. It organizes federal laws into 53 titles
- Other uses : There are other less common uses, such as USC in the Netherlands referring to a sports and fitness center for students and staff in higher education
In summary, the most common references for "USC" are the University of Southern California and the Universal Social Charge tax in Ireland, with context determining which is relevant.