26 C.F.R. § 1.1402(a)-7 Net operating loss deduction.
Title 26 - Internal Revenue
The deduction provided by section 172, relating to net operating losses sustained in years other than the taxable year, is excluded.
Title 26: Internal Revenue
PART 1—INCOME TAXES
TAX ON SELF-EMPLOYMENT INCOME
§ 1.1402(a)-7 Net operating loss deduction.
