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Tax on Self-Employment Income

§ 1.1402(a)-7 Net operating loss deduction.

26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States

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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▸Contents — 26 C.F.R. Part 1 — Income Taxes
26 C.F.R. Part 1 — Income Taxes

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