26 C.F.R. § 1.1402(a)-7   Net operating loss deduction.


Title 26 - Internal Revenue


Title 26: Internal Revenue
PART 1—INCOME TAXES
TAX ON SELF-EMPLOYMENT INCOME

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

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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