Identify Which of the Following Statements Is True

Identify which of the following statements is true.

A) For a redemption to be essentially equivalent to a dividend, the shareholder must not have control of the corporation immediately following the redemption.
B) The Sec. 318 family attribution rules can be waived for purposes of the Sec. 302(b) (3) complete termination rules even though the redeeming shareholder is a creditor of the corporation.
C) Waiver of the Sec. 318 family attribution rules is permitted for all related party stock transactions.
D) All of the above are false.