In the rare case where a corporation's only substantial asset, or its most important one, is a claim for refund, perhaps its transfer should not be permitted, whether the reorganization takes the form of a statutory merger or of the acquisition of assets for stock.

Much trading of stocks takes place on an exchange ; still, corporate actions ( merger, spinoff ) are outside an exchange, while any two companies or people, for whatever reason, may agree to sell stock from the one to the other without using an exchange.

The new city takes its name from a merger of the three older town names, Ogawa, MInori, TAMAri.

The film takes place in 1963 and focuses on several students ' plotting and sabotage of a proposed merger for the school to go coed.

Taking advantage of the situation, the neighboring fictional kingdom of Ticktockia ( a parody of Time Inc., at the time of its merger with Warner Communications ), led by King Salazar, the Pushy, takes over Warnerstock, and makes all its people poor and miserable due to overtaxing.

Section 381(a) applies only to a transfer by liquidation of a subsidiary owned to the extent of at least 80 per cent, a statutory merger or consolidation, an acquisition of substantially all a corporation's assets solely in exchange for voting stock, or a change of identity, form, or place of organization.

When the merger took place, all ten AFL franchises became part of the merged league's new American Football Conference ( AFC ), with three teams from the original 16-team NFL ( the Pittsburgh Steelers, Cleveland Browns, and Baltimore Colts ) joining them.

* Loanwords that have a low central vowel in their language of origin, such as llama, pasta, and pyjamas, as well as place names like Gaza, tend to have rather than ( which is the same as due to the father – bother merger, see below ); this also applies to older loans like drama or Apache.

While contemporaneous accounts are clear that the handshake took place on Saturday, some historians have changed the date of the merger to Sunday, January 1, 1832.

The risk element arises from the possibility that the merger or acquisition will not go ahead as planned ; hedge fund managers will use research and analysis to determine if the event will take place.

Wanting to set itself up more like the NFL right before the merger, the AFL expanded the playoffs for the 1969 season, by having the second place teams from each division face the first place teams from the other division ( Western Champion vs. Eastern Runner-Up, and vice versa ).

On 1 January 1964, a major municipal merger took place: the neighbouring municipalities of Leinstrand ( population: 4, 193 ), Byneset ( population: 2, 049 ), Strinda ( population: 44, 600 ), and Tiller ( population: 3, 595 ) were all merged with the city of Trondheim ( population: 56, 982 ), which just about doubled the population of the municipality.

Examples include Wittenberg, the old capital of the Saxon Elector State during the Holy Roman Empire, and seat of the National University made famous by Martin Luther and Melanchthon ( which was already done away with in 1817 by means of a merger with the Prussian University of Halle ), and Torgau, birthplace and place of residence of the Elector Frederick the Wise, which was incorporated into one of the new hybrids created by Prussia under the name Province of Saxony.

This merger took place on 1 March 2006, leaving it with the Welsh Guards as the only Welsh foot regiments in the British Army.

However, the biotechnological know-how remaining in the wake of Pharmacia, as well as the presence of biotechnology research and education at Uppsala University, led to a larger number of people being employed in the sector in 2005 compared to 2002 when the merger with Pfizer took place.

They would get no second chance to win an ABA league championship, as the ABA-NBA merger took place after the 1975 – 76 season.

In June 1976, the ABA-NBA merger took place, moving San Antonio's sole professional sports franchise into a new league.

This merger took place after the Great Rivers Council merged with Lake of the Ozark Council.

The city was formed in an unusual four-way merger that took place in January 1994, in which the cities of Flat River, Elvins, Esther and the village of Rivermines joined to form the new city of Park Hills.

Eventually the merger took place but a unique arrangement was granted, allowing the two parts of the new municipality to maintain separate tax rates, and a special government subsidy of 2, 000 million DKK ( 350 million USD ), paid over the next 15 years.

From the perspective of the present day, the first three sub-groups look in retrospect like separate branches, each with its own traditions, though some degree of merger is taking place as Spanish and Portuguese congregations increasingly include Jews of other backgrounds.

Later, on 1 January 1801, an additional merger took place between the two Crowns.

A further merger with the SPC ( BC ) took place in 1935.

In December 2005 NTL and Virgin Mobile announced that talks had taken place regarding a merger.

On 1 January 1965, a merger took place combining the following areas into a new Stryn municipality:

On 1 January 1964, a major municipal merger took place.

On 1 January 1964 a major municipal merger took place.

If placing a tile causes three or four chains to merge, then the merger steps are handled between the largest and second-largest chain, then with the third-largest chain, and finally with the smallest chain.

A. S. Roma was founded in the summer of 1927 when a secretary of the National Fascist Party, Italo Foschi, initiated the merger of three older Italian Football Championship clubs from the city of Rome ; Roman FC, SS Alba-Audace and Fortitudo-Pro Roma SGS.

The Bakelite Corporation was formed in 1922 ( after patent litigation favorable to Baekeland ) from a merger of three companies: the General Bakelite Company which Baekeland founded in 1910, the Condensite Company, founded by J. W.

Bakelite Limited, a merger of three phenol formaldehyde resin suppliers ( Damard Lacquer Company Limited of Birmingham ; Mouldensite Limited of Darley Dale and Redmanol Chemical Products Company of London ) was formed in 1926.

With three further mergers in each of 2009 and 2010, and a demutualisation and a merger in 2011, the current number of building societies is at 47.

These factors – combined with a war for players between the two leagues that raised salaries and ate into owners ' profits – ultimately led to the dissolution of the AAFC and the merger of three of its teams, including the Browns, into the NFL in 1949.

The Ocean Spray cooperative was established in 1930 through a merger of three primary processing companies: Ocean Spray Preserving company, Makepeace Preserving Co, and Cranberry Products Co.

* 1927 – The Brookings Institution, one of the United States ' oldest think tanks, is founded through the merger of three organizations that had been created by philanthropist Robert S. Brookings.

After decades of growing interest in and development of experiential education and scouting ( not Scouting ) in the United States, and the emergence of the Scout Movement in 1907, in 1910 Boy Scouts of America was founded in the merger of three older Scouting organizations: Boy Scouts of the United States, the National Scouts of America and the Peace Scouts of California.

* Four pillars policy, a legislative policy of the Government of Australia to maintain the separation of four of the largest banks in Australia by disallowing their merger or acquisition by any of the other three banks

The Colts were members of the National Football League from their founding, however, they were one of three teams to switch to the AFC following the 1970 merger.

Since 1985, the UMC has been exploring a possible merger with three historically African-American Methodist denominations: the African Methodist Episcopal Church, the African Methodist Episcopal Zion Church, and the Christian Methodist Episcopal Church.

The United Methodist Church has since 1985 been exploring a possible merger with three historically African-American Methodist denominations: the African Methodist Episcopal Church, the African Methodist Episcopal Zion Church, and the Christian Methodist Episcopal Church.

* December 19 – The city of Birmingham, Alabama, is incorporated with the merger of three existing towns.

At the foundation of Lower Saxony in 1946 by the merger of the three former Free States of Brunswick, Oldenburg, Schaumburg-Lippe and the former Prussian province of Hanover the former two states became Verwaltungsbezirke ( roughly administrative regions of extended competence ) within Lower Saxony besides the less autonomous Prussian-style Regierungsbezirke comprising the former Province of Hanover and the tiny Schaumburg-Lippe.

* Riverbridge Primary School, formed in September 2011 from the merger of three local schools: Kingscroft, Knowle Park and Shortwood, each of which retains its original site

* Margaret Pope School, a merger and relocation of three previous schools ( 1874 -?

The Labour Party ( PvdA ) was founded on 9 February 1946, through a merger of three parties: the Social Democratic Workers ' Party ( SDAP ), the minor left-liberal Free-thinking Democratic League ( VDB ) and the small social-Protestant Christian Democratic Union ( CDU ).

Four more Canadian-based teams joined the fold in 1979 – 80 and 1980 – 81, three of them the result of the 1979 " merger " of the NHL and World Hockey Association, further increasing coverage.

Because the NBA would only agree to accept four ABA teams in the ABA-NBA merger, the Pacers and the three other surviving ABA teams also had to compensate the two remaining ABA franchises which were not a part of the merger.

After the AFL-NFL merger brought the American Football League into the NFL, the NFL began to use three divisions and a single wild card team in each conference for its playoffs, in order to produce eight contenders out of six divisions ; this was later expanded so that more wild card teams could participate.

In 1997, three years after the Paramount / Viacom merger, that company sold its stake in the networks to Universal ( which, along with parent MCA, changed ownership twice earlier in the 1990s: to Matsushita in 1991, and then Seagrams in 1995, the latter company making Universal Studios the corporate name of its media division in 1997 ).