GroundRules
20 CFR 404.1085: Net operating loss deduction.
Where this section sits in the code
- Title 20—Employees' Benefits
- CHAPTER III—SOCIAL SECURITY ADMINISTRATION
- PART 404—FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- )
- Subpart K—Employment, Wages, Self-Employment, and Self-Employment Income
When determining your net earnings from self-employment, you disregard the deduction provided by section 172 of the Code that relates to net operating losses sustained in years other than the taxable year.
Collected 2026-08-27T02:24:45Z. Source file · JSON