Match the Following Items with the Statements That Follow

Match the following items with the statements that follow. Terms may be used more than once.
-Rate used to determine the § 382 limitation.

A) Boot
B) Business credits
C) Capital gain
D) Continuity of business enterprise
E) Continuity of interest
F) Dividend
G) Discount rate
H) Earnings and profits
I) Federal long-term tax-exempt rate
J) Liability assumption
K) Ordinary gain
L) Ownership change
M) Section 382 limitation
N) Sound business purpose
O) Step transaction