a shareholder may receive a long -term capital gain on the following transactions except (assume ample E&P)

a liquidating distribution

b. complete redemption of stock, not coupled with a 10-yr agreement

c. Sale of stock to another shareholder, while retaining the position as president and board member

d. sale of 50 percent of th stock in one corporation in which he is a 100 percent owner to another corporation in which he has only 50 percent control