Treasury Regulations · 26 CFR
§ 1.1402(a)-7. Net operating loss deduction.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 1402(a)
Cite as 26 CFR § 1.1402(a)-7
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted.
- Issued under
- 26 U.S.C. § 1402(a)
- Length
- 21 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 0
The deduction provided by section 172, relating to net operating losses sustained in years other than the taxable year, is excluded.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Tax on Self-Employment Income
Nearby sections
- § 1.1402(a)-3 Special rules for computing net earnings from self-employment.
- § 1.1402(a)-4 Rentals from real estate.
- § 1.1402(a)-5 Dividends and interest.
- § 1.1402(a)-6 Gain or loss from disposition of property.
- § 1.1402(a)-7 Net operating loss deduction.
- § 1.1402(a)-8 Community income.
- § 1.1402(a)-9 Puerto Rico.
- § 1.1402(a)-10 Personal exemption deduction.
- § 1.1402(a)-11 Ministers and members of religious orders.