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

双语律师Virginia，国内知名法学院民商法专业，擅长翻译各类与公司与并购相关的法律文件。