U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 27, 2025
The deduction provided by section 151 of the Code, relating to personal exemptions, is excluded in determining net earnings from self-employment.
Regulations most recently checked for updates: Aug 27, 2025
The deduction provided by section 151 of the Code, relating to personal exemptions, is excluded in determining net earnings from self-employment.