26 C.F.R. § 1.1402(a)-12   Continental shelf and certain possessions of the United States.


Title 26 - Internal Revenue


Title 26: Internal Revenue
PART 1—INCOME TAXES
TAX ON SELF-EMPLOYMENT INCOME

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

[Reserved]. For further guidance, see §1.1402(a)–12T.

[T.D. 9194, 70 FR 18946, Apr. 11, 2005]

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