TN 13 (11-12)

RS 01803.141 Net Operating Loss Deduction

When an individual has a net operating loss, they may use the loss as a deduction for income tax purposes. Exclude this deduction when determining net earnings from self-employment (NESE).


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301803141
RS 01803.141 - Net Operating Loss Deduction - 11/20/2012
Batch run: 11/20/2012
Rev:11/20/2012