{"data":{"id":"us/20-cfr-404.1085","jurisdiction":"us","citation":"20 CFR 404.1085","heading":"Net operating loss deduction.","body":"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.","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-20.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:45Z","sha256":"aa30ce4ca449ff7bab412a550f7a6d765b10a529c13e29472cbc321658bd60ba","source_id":"us-cfr","stale":true,"prev":"us/20-cfr-404.1084","next":"us/20-cfr-404.1086"},"notice":"GroundRules: Original legal text. Not legal advice."}