Why can't dividends be non passive income to offset passive partnership losses?

[marci]

I have many limited partnership losses that are being carried forward as passive losses.  There is substantial dividend and interest income (passive). Why are these not available to allow the partnership losses to be deductible?

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[IRonMaN · Accepted solution]

Because that’s the way the tax laws work?

[PhoebeRoberts]

Interest and dividends are statutorily portfolio, not passive.