1. LawStack
  2. Title 20 - Employees' Benefits
  3. Chapter III - SOCIAL SECURITY ADMINISTRATION
  4. Part 404 - FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- )
  5. Subpart K - Employment, Wages, Self-Employment, and Self-Employment Income
  6. Topic - Self-Employment Income
  7. 20 CFR § 404.1085
20 CFR § 404.1085
Net operating loss deduction
February 18, 2021
CFR

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.

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§ 404.1084 Gain or loss from disposition of property; capital assets; timber, coal, and iron ore; involuntary conversion
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§ 404.1086 Community income

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