((a)) ** Imposition of tax in possessions** For provisions imposing tax in possessions, see—

((1)) Chapter 2, relating to self-employment tax;

((2)) Chapter 21, relating to the tax under the Federal Insurance Contributions Act.

((b)) ** Other provisions** For other provisions relating to possessions of the United States, see—

((1)) Section 931, relating to income tax on residents of Guam, American Samoa, or the Northern Mariana Islands;

((2)) Section 933, relating to income tax on residents of Puerto Rico.