eBook Tax Drill - Sourcing Interest Income Susan holds a bond issued by Swofford Corporation and a bond issued by Sapier Corporation, both domestic corporations. For the immediately preceding three tax years, 75% of Swofford's gross income has been active foreign business income and 85% of Sapier's gross income has been active foreign business income. The interest income that Susan receives for the current tax year from Swofford is considered income from Sapier is considered and the interest