§404.1085. Net operating loss deduction.
20 C.F.R. § 404.1085
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.
Notes, amendments, and revision history
Authority
Authority: Secs. 202(v), 205(a), 209, 210, 211, 229(a), 230, 231, and 702(a)(5) of the Social Security Act (42 U.S.C. 402(v), 405(a), 409, 410, 411, 429(a), 430, 431, and 902(a)(5)) and 48 U.S.C.1801.
Source
Source: 45 FR 20075, Mar. 27, 1980, unless otherwise noted.