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