For purposes of calculating the small business deduction, interest revenue can never be included in active business income.

Name: For purposes of calculating the small business deduction, interest revenue can never be included in active business income.
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Interest revenue can be considered as active business income in certain circumstances, such as when it is earned from financing sales to customers or providing loans to clients in the regular course of business.

For Purposes of Calculating the Small Business Deduction, Interest Revenue