20 C.F.R. § 404.1090 Personal exemption deduction.
Title 20 - Employees' Benefits
The deduction provided by section 151 of the Code, relating to personal exemptions, is excluded in determining net earnings from self-employment.
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
§ 404.1090 Personal exemption deduction.
