{"data":{"id":"us/20-cfr-404.1090","jurisdiction":"us","citation":"20 CFR 404.1090","heading":"Personal exemption deduction.","body":"The deduction provided by section 151 of the Code, relating to personal exemptions, is excluded in determining net earnings from self-employment.","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":"ec1c0e3765401ef36fcf9dfc55400100bced5f2d2e2e7b86374c1aa73804b9e8","source_id":"us-cfr","stale":true,"prev":"us/20-cfr-404.1089","next":"us/20-cfr-404.1091"},"notice":"GroundRules: Original legal text. Not legal advice."}