C.F.R. » Title 20 » CHAPTER III—SOCIAL SECURITY ADMINISTRATION › PART 404—FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) › Subpart K—Employment, Wages, Self-Employment, and Self-Employment Income

20 C.F.R. § 404.1090

Personal exemption deduction

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