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

法律翻译Frank，毕业于英国一流的高级翻译学院，专注翻译各类与娱乐、体育及媒体有关的法律文件。