20 CFR 404.1090

§ 404.1090 Personal exemption deduction.

United States · 20 CFR — Employees' Benefits · Status: effective

Cite this

Citation: 20 CFR 404.1090, § 404.1090 Personal exemption deduction, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/78594
Permanent ID: ys:prov:78594@1
SHA-256: ec1c0e3765401ef36fcf9dfc55400100bced5f2d2e2e7b86374c1aa73804b9e8

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Full text

The deduction provided by section 151 of the Code, relating to personal exemptions, is excluded in determining net earnings from self-employment.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.