---
kind: "section"
citation: "20 C.F.R. § 404.1085"
title: "20"
number: "404.1085"
heading: "Net operating loss deduction."
url: "https://uscodex.org/cfr/20/404.1085"
---

# §404.1085. Net operating loss deduction.


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

### 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.