1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter A - INCOME TAX
  4. Part 1 - INCOME TAXES
  5. Topic - Tax on Self-Employment Income
  6. 26 CFR § 1.1402(a)-7
26 CFR § 1.1402(a)-7
Net operating loss deduction
June 25, 2020
CFR

The deduction provided by section 172, relating to net operating losses sustained in years other than the taxable year, is excluded.

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§ 1.1402(a)-6 Gain or loss from disposition of property
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§ 1.1402(a)-8 Community income

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