26 CFR §1.1402(a)-12 — (a)-12 Continental shelf and certain possessions of the United States.

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.
2. (b)Continental shelf. For the definition of the term “United States” and for other geographical definitions relating to the continental shelf, see section 638 and § 1.638-1.
3. (c)Effective/applicability date. This section applies to taxable years ending after April 9, 2008.