Treasury Regulations · 26 CFR
§ 1.1402(a)-12. Continental shelf and certain possessions of the United States.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 1402(a)
Cite as 26 CFR § 1.1402(a)-12
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- April 9, 2008 by T.D. 9391
- Issued under
- 26 U.S.C. § 1402(a)
- Length
- 111 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 1 regulation; cited by 1
¶(a) Certain possessions. For purposes of the tax on self-employment income, the exclusion from gross income provided by section 931 (relating to bona fide residents of certain possessions of the United States) will not apply. Net earnings from self-employment are subject to the tax on self-employment income even if such amounts are excluded from gross income under section 931.
¶(c) Effective/applicability date. This section applies to taxable years ending after April 9, 2008.
[T.D. 9391, 73 FR 19376, Apr. 9, 2008]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 931 Income from sources within Guam, American Samoa, or the Northern Mariana Islands
- § 638 Continental shelf areas
Regulations it cites
Cited by 1 other regulation
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 9391 (73 FR 19376)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Tax on Self-Employment Income
Nearby sections
- § 1.1402(a)-8 Community income.
- § 1.1402(a)-9 Puerto Rico.
- § 1.1402(a)-10 Personal exemption deduction.
- § 1.1402(a)-11 Ministers and members of religious orders.
- § 1.1402(a)-12 Continental shelf and certain possessions of the United States.
- § 1.1402(a)-13 Income from agricultural activity.
- § 1.1402(a)-14 Options available to farmers in computing net earnings from self-employment for taxable years ending after 1954 and before December 31, 1956.
- § 1.1402(a)-15 Options available to farmers in computing net earnings from self-employment for taxable years ending on or after December 31, 1956.
- § 1.1402(a)-16 Exercise of option.