20 C.F.R. § 404.1085 Net operating loss deduction.
Title 20 - Employees' Benefits
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.
Title 20: Employees' Benefits
PART 404—FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950– )
Subpart K—Employment, Wages, Self-Employment, and Self-Employment Income
Self-Employment Income
§ 404.1085 Net operating loss deduction.
