[Code of Federal Regulations]
[Title 26, Volume 12]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.1402(a)-12]

[Page 21]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.1402(a)-12  Possession of the United States.

    For purposes of the tax on self-employment income, the term 
``possession of the United States,'' as used in section 931 (relating to 
income from sources within possessions of the United States) and section 
932 (relating to citizens of possessions of the United States) shall be 
deemed not to include the Virgin Islands, Guam, or American Samoa. The 
provisions of section 1402(a)(9) and of this section insofar as they 
involve nonapplication of sections 931 and 932 to Guam or American 
Samoa, shall apply only in the case of taxable years beginning after 
1960. For definition of the term ``United States'' and for other 
geographical definitions relating to the Continental Shelf see section 
638 and Sec. 1.638-1.

[T.D. 7277, 38 FR 12742, May 15, 1973]