20 CFR 404.1085
§ 404.1085 Net operating loss deduction.
United States · 20 CFR — Employees' Benefits · Status: effective
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- Citation
- 20 CFR 404.1085, § 404.1085 Net operating loss deduction, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/78589
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Full text
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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.