Match the term with the proper response. There may be more than one response for each term.

a. includes gross receipts derived from royalties, passive rents, divideds, interest, etc.

b. Penalty tax to stop an S corporation from avoiding the corporate tax on disposition of appreciated property.

c. Cumulative total of undistributed non-separately and separately stated items.

d. Tax-free distribution

e. Generated under old S corporation rules (pre 1983)

f. Items that affect stock basis but not AAA go here

g. Taxes as a dividend

_____ AAA

_____ PTI

_____ OAA

_____ Built-in gains tax

_____ Passive investment income (for passive investment income penalty tax)