The transformation to zero offset (TZO) of prestack seismic data for a constant-velocity medium is well understood and is readily implemented when dealing with either P-waves or S-waves. TZO is achieved by inserting a dip moveout (DMO) process to correct data for the influence of dip, either before or after normal moveout (NMO) correction (Hale, 1984; Forel and Gardner, 1988). The TZO process transforms prestack seismic data in such a way that common-midpoint (CMP) gathers are closer to being common reflection point gathers after the transformation.
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Alfaraj et al. (1992) studied this question.