I am a minority shareholder in 4 different, closely held S corps located in Wyoming. I would like to sell my shares to current shareholders but they cannot afford to pay cash upfront. I am proposing that they make payments over time - $250,000 paid over 10 years, no interest, for example. Instead of selling them 10% of the shares, I would like to give them all shares at once and have them sign a promissory note for the total. How do we figure the capital gains on this?