Regulations last checked for updates: Feb 06, 2026

Title 20 - Employees' Benefits last revised: Oct 27, 2026
§ 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.

cite as: 20 CFR 404.1085