Personal exemption deduction.

  1. Law
  2. CFR 20
  3. Employees' Benefits
  4. Social Security Administration
  5. Federal Old-Age, Survivors and Disability Insurance (1950- )
  6. Employment, Wages, Self-Employment, and Self-Employment Income
  7. Self-Employment Income
  8. Personal exemption deduction.

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§ 404.1090 Personal exemption deduction.

The deduction provided by section 151 of the Code, relating to personal exemptions, is excluded in determining net earnings from self-employment.


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