U.S. Tax Question

Having just filed my taxes, and dutifully claiming the $26 or so I earned
from Ask Jeeves as income, it got me to wondering if I *should* claim
revenue from "link exchanges" as income.  After all, Ask Jeeves in effect
was using part of my site's real estate... but they only paid me for a
click-through.  Perhaps the rent I could have charged for their ad far
exceeded what they paid me for a click-through, and I actually had a loss on
the deal.

Anyone dealt with this in their tax filings?

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Steve Mount, Software Engineer            steve(at)saltyrain.com
Home Site                            http://www.saltyrain.com
US Constitution Online          http://www.usconstitution.net
Free Your Soul             http://www.anonymousconfession.com

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