26 C.F.R. § 1.1402(a)-12 Continental shelf and certain possessions of the United States.
Title 26 - Internal Revenue
[Reserved]. For further guidance, see §1.1402(a)–12T. [T.D. 9194, 70 FR 18946, Apr. 11, 2005]
Title 26: Internal Revenue
PART 1—INCOME TAXES
TAX ON SELF-EMPLOYMENT INCOME
§ 1.1402(a)-12 Continental shelf and certain possessions of the United States.
