Although it is in some ways comparable to a voluntary sale of assets for cash, to which section 203 quite clearly applies, the courts and Treasury have held that acquiring corporations in several types of non-taxable reorganizations may sue for refund of taxes paid by transferors.

Although the court at Celliwig is the most prominent in remaining early Welsh manuscripts, the various versions of the Welsh Triads agree in giving Arthur multiple courts, one in each of the areas inhabited by the Britons: Cornwall, Wales and the Old North.

Although the term may encompass entities such as courts and prisons, it is most frequently applied to those who directly engage in patrols or surveillance to dissuade and discover criminal activity, and those who investigate crimes and apprehend offenders.

Although federal courts ' application of the Connelly rule has been inconsistent and state courts have often failed to appreciate the consequences of the case, Connelly clearly marked a significant change in the application of the voluntariness standard.

Although ten years of exile would have been difficult for an Athenian to face, it was relatively mild in comparison to the kind of sentences inflicted by courts ; when dealing with politicians held to be acting against the interests of the people, Athenian juries could inflict very severe penalties such as death, unpayably large fines, confiscation of property, permanent exile and loss of citizens ' rights through atimia.

Although state courts are not part of the federal system, they are also bound by U. S. Supreme Court rulings on federal law.

Although inferior courts are bound in theory by superior court precedent, in practice judges may sometimes attempt to evade precedent by distinguishing it on spurious grounds.

Although Westminster officially remained a royal palace, it was used by the two Houses of Parliament and by the various royal law courts.

Although the authorities prevailed in this Swiss peasant war, they did pass some tax reforms and the incident in the long term prevented an absolutist development as would occur at some other courts of Europe.

Although the command economy approach of the communist states meant that most types of property could not be owned, the Soviet Union always had a civil code, courts that interpreted this civil code, and a civil law approach to legal reasoning ( thus, both legal process and legal reasoning were largely analogous to the French or German civil code system ).

Although it was initially a court of appeal, King Henry, Wolsey and Cranmer encouraged plaintiffs to bring their cases directly to the Star Chamber, bypassing the lower courts entirely.

In affirming the lower courts decision to dismiss, Justice Abrams wrote: " Although Korb has a secured right to speak out on matters of public concern, and he has a right to express views with which Raytheon disagrees, he has no right to do so at Raytheon's expense.

Although the Eleventh Amendment immunizes states from suit for money damages or equitable relief without their consent, in Ex parte Young,, the Supreme Court ruled that federal courts may enjoin state officials from violating federal law.

Although McDonald's won two hearings of the case in English courts, the partial nature of the victory, the David-vs-Goliath nature of the case, and the drawn-out litigation embarrassed the company.

Although sometimes mentioned in subsequent rulings, the clear and present danger test was never endorsed by the Supreme Court as a test to be used by lower courts when evaluating the constitutionality of legislation that regulated speech .< ref name = K60 > Killian, pp 1096, 1100 .</ br > Currie, David P., The Constitution in the Supreme Court: The Second Century, 1888-1986, Volume 2, University of Chicago Press, 1994, p 269, ISBN 9780226131122 .</ br > Konvitz, Milton Ridvad, Fundamental Liberties of a Free People: Religion, Speech, Press, Assembly, Transaction Publishers, 2003, p 304, ISBN 9780765809544. Eastland, p 47 .</ ref >

Although constantly hampered by the magnates and foreign courts of Brandenburg and Austria ( Austria even tried to oust Sobieski and replace him with Charles of Lorraine ), Sobieski managed to completely reform the Polish army.

Although the exact parameters of protection are still uncertain, courts are beginning to allow trade dress protection for the overall “ look and feel ” of a website.

Although the future of trade dress protection for websites is still very unclear, much thought has been given to this area and it will likely continue to be actively developing area for courts and litigants.

Although they are implemented by the same courts, the two branches of the law are separate.

Although Congress passed this section to empower federal courts to hold unions liable in damages for strikes violating a no-strike clause, this part of the act has instead served as the springboard for creation of a " federal common law " of collective bargaining agreements, which favored arbitration over litigation or strikes as the preferred means of resolving labor disputes.

Although the United States Constitution and federal laws override state laws where there is a conflict between federal and state law, state courts are not subordinate to federal courts.

Although, for largely political reasons, Pope John XXII had authorized the Inquisition to prosecute sorcerers in 1320, inquisitorial courts rarely dealt with witchcraft save incidentally when investigating heterodoxy.

Although the Rabbis lacked authority to impose capital punishment " Flagellation and heavy fines, combined with an extensive system of excommunication were more than enough to uphold the authority of the courts.

Although Miller noted in 1907 that a difference in the pleural blood supply existed between animals, nowhere in his published works is it found that he did a comparative study of the intrapulmonary features of various mammalian lungs other than in the dog and cat ( Miller, '13 ; ;

Although Utopian communism is both new in 1516 and also modern, it is not modern communism or even modern socialism, as they exist or have ever existed in theory or in practice.

Although Crete had contacts with Mari from 2000 BC, there is no evidence that the ecstatic prophetic art existed during the Minoan and Mycenean ages.

Although " Amazing Grace " set to " New Britain " was popular, other versions existed regionally.

Although systems similar to AARP existed in other systems, Banyan VINES for instance, nothing like NBP has existed until recently.

Although large Chinese bridges of wooden construction existed at the time of the Warring States, the oldest surviving stone bridge in China is the Zhaozhou Bridge, built from 595 to 605 AD during the Sui Dynasty.

Although there is disagreement as to whether the dynasty actually existed, there is some archaeological evidence pointing to its possible existence.

Although much of Chinese philosophy begins in the Warring States period, elements of Chinese philosophy have existed for several thousand years ; some can be found in the Yi Jing ( the Book of Changes ), an ancient compendium of divination, which dates back to at least 672 BCE.

Although the Garda Síochána had suspicions that the organisation existed, they were unsure of its name, labelling it the " Irish National Republican Army ".

Although this method of charting seems to have existed in China even prior to this publication and scientist, the greatest significance of the star maps by Su Song is that they represent the oldest existent star maps in printed form.

Although machines capable of performing all four arithmetic functions existed prior to the 19th century, the refinement of manufacturing and fabrication processes during the eve of the industrial revolution made large scale production of more compact and modern units possible.

Although testing medical interventions for efficacy has existed since the time of Avicenna's The Canon of Medicine in the 11th century, it was only in the 20th century that this effort evolved to impact almost all fields of health care and policy.

Although many of his preparations today seem extravagant, he simplified and codified an even more complex cuisine that had existed beforehand.

Although many of these privileges had existed earlier, they were now granted globally, and once and for all, to allow the German princes to maintain order north of the Alps while Frederick wanted to concentrate on Italy.

Although parties were centered around the individual leaders, often bearing their names, two broad political tendencies existed: the liberals, led first by Charilaos Trikoupis and later by Eleftherios Venizelos, and the conservatives, led initially by Theodoros Deligiannis and later by Thrasivoulos Zaimis.

Although ideas of rights and liberty have existed in some form for much of human history, they do not resemble the modern conception of human rights.

Although a male deity existed as well, “… statues of a female deity far outnumber those of the male deity, who moreover, does not appear to be represented at all after Level VI ”.

Although this feature existed in the original INTERCAL compiler, it was undocumented.

Although imperialist practices have existed for thousands of years, the term " Age of Imperialism " generally refers to the activities of nations such as the United Kingdom, France, Germany, Italy, Japan and the United States in the early 18th through the middle 20th centuries, e. g., the " The Great Game " in Persian lands, the " Scramble for Africa " and the " Open Door Policy " in China.

Although most felt the Russian Revolution was working class in character, they believed that, since capitalist relations still existed ( because the workers had no say in running the economy ), the Soviet Union ended up as a state capitalist country, with the state replacing the individual capitalist.

Although the brand originates from the original 1947 model, Land Rover as a company has only existed since 1978, prior to this it was a product line of the Rover Company which was subsequently absorbed into the Rover-Triumph division of the British Leyland Motor Corporation ( BL ) following Leyland Motor Corporation ’ s takeover of Rover in 1967.

Although Pope accepted Blizzard's right to some control, he remained concerned about censorship of material that already existed in-game in some form.

Although the games existed in pockets in Europe -- it is recorded as being played as early as the 17th century by merchants in England -- it has never gained much popularity in most regions, except in the Baltic area, where once it was a very popular game (" Bohnenspiel ") and Bosnia, where it is called Ban-Ban and still played today.

Although the concept has existed for centuries, the term meritocracy was first coined by British politician and sociologist, Michael Young in his 1958 satirical essay, " The Rise of the Meritocracy ", which pictured the United Kingdom under the rule of a government favoring intelligence and aptitude ( merit ) above all.