Code of Federal Regulations · Section
§ 404.1085 — Net Operating Loss Deduction
20 C.F.R. § 404.1085
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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.
Authorizing Statute
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Old-age and survivors insurance benefit payments42 U.S.C. § 402