20 C.F.R. § 404.1085

Net operating loss deduction.

Last amended: 2016Year: 2026Length: 32 wordsOfficial source

Cite as 20 C.F.R. § 404.1085 (2026)

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.
20 C.F.R. § 404.1085: Net operating loss deduction. | Justis AI