federal insurance contributions act

Federal Insurance Contributions Act. The federal act imposing the social-security tax on employers and employees. IRC (26 USCA) §§ 3101–3127. — Abbr. FICA. [Cases: Internal Revenue 4376, 4377.]

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词条贡献者

译者Jason，毕业于世界顶级翻译学院，擅长翻译各种与税务信贷融资及社区发展相关的法律文件。