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.][Blacks Law 8th]
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.][Blacks Law 8th]