Some PB Blaster, Time, and a Snap-on A144A would be a good start.
http://buy1.snapon.com/catalog/item.asp?store=snapon-store&item_ID=12061&group_ID=1619Be sure the valves are free before trying, or remove all the pushrods and deal with the valves later.
Also be sure the oil pump turns, we've sheared the tang on a distributor because of a locked up oil pump when turning over a stuck engine.
Grigg