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 his respect for Aristotle was diminished as his travels made it clear that much of Aristotle's geography was clearly wrong, when the old philosopher released his works to the public, Alexander complained " Thou hast not done well to publish thy acroamatic doctrines ; for in what shall I surpass other men if those doctrines wherein I have been trained are to be all men's common property?

Although not normally thought of as biotechnology, agriculture clearly fits the broad definition of " using a biotechnological system to make products " such that the cultivation of plants may be viewed as the earliest biotechnological enterprise.

Although clearly both genetic and environmental input is needed for a child to develop normally, considerable debate remains about how genetic information might guide cognitive development.

Although he complains about his poverty in his poems, he clearly belonged to one of the wealthiest families of the area.

Although the Cantino planisphere ( 1504 ) and the Ruysch map ( 1507 ) clearly delineate the Maldive Islands, giving them the same names, they do not show any islands to the south which can be identified as the Chagos archipelago.

Although the text contains some inaccuracies, it clearly identifies the main component as naphtha.

Although clearly a development of the hoplite, the Macedonian phalanx was tactically more versatile, especially used in the combined arms tactics favoured by the Macedonians.

Although artistic display has clearly been a function of jewellery from the very beginning, the other roles described above tended to take primacy.

Although the changes gave the president the power to dissolve parliament, it also more clearly defined the parliament's powers.

Although the changes gave the President the power to dissolve Parliament, it also more clearly defined Parliament's powers.

Although the events were clearly a dynastic struggle, " the division was not between native barons and newcomers from the West, but between the king's maternal and paternal kin.

Although stylistically their music had little in common, he clearly felt that he needed, and benefitted from, Webern ’ s acute perfectionism.

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 disputed by some, the ledger books of Takeda clearly show that Ueshiba spent a great deal of time training in Daitō-ryū between 1915 and 1937.

Although pure riding skill clearly played a large part in his success, the ability of his chief race engineer, Jeremy Burgess, to perfect the suspension and geometry of a racing motorcycle gave him an enormous advantage over his rivals.

Although clearly peers ( both won Nobel prizes in physics ), a formal panel of reviewers was not sought, as is done for many scientific journals today.

Although they are at temperatures of roughly, the contrast with the surrounding material at about 5780 K ( 5500 ° C ) leaves them clearly visible as dark spots, as the luminous intensity of a heated black body ( closely approximated by the photosphere ) is a function of temperature to the fourth power.

Although he rejected Frith ’ s radicalism, by 1534 he clearly signalled that he had broken with Rome and that he had set a new theological course.

Although based on those of Merton College, these statutes clearly display the lack of resources then available to the college.

Although William of Jumieges's claim that the ducal fleet numbered 3, 000 ships is clearly an exaggeration, it was probably large and mostly built from scratch.

Although the Ancient Greeks had no separate word for logic as distinct from language and reason, Aristotle's newly coined word " syllogism " ( syllogismos ) identified logic clearly for the first time as a distinct field of study.

Although he was clearly not guilty, he chose to accept the pardon.

Although the word hippies made isolated appearances during the late 1950s and early 1960s, the first clearly contemporary use of the term appeared in print on September 5, 1965, in the article, " A New Haven for Beatniks ", by San Francisco journalist Michael Fallon.

Although his research clearly has its roots in the alchemical tradition, Boyle is largely regarded today as the first modern chemist, and therefore one of the founders of modern chemistry, and one of the pioneers of modern experimental scientific method.

Although the Romans defeated the Carthaginian fleet and were successful in rescuing its army in Africa, a storm destroyed nearly the entire Roman fleet on the trip home ; the number of casualties in the disaster may have exceeded 90, 000 men.

Although the storm caused significant damage to the campus, there were no serious injuries.

Although it wrecked close to shore, many lost their lives in the storm.

Although severe weather is unusual and generally forecast, it has claimed several lives over the years, including a party of five soldiers and one naval rating, caught in a week long storm while undergoing winter survival training in 1990.

Although Pamela and the title heroine were popular and gave a proper model for how women should act, they inspired " a storm of anti-Pamelas " ( like Henry Fielding's Shamela and Joseph Andrews ) because the character " perfectly played her part ".

Although physically discomforting for everyone, the north-westerly storm provided some advantage to the assaulting troops by blowing snow in the faces of the defending troops.

Although the situation was temporarily settled, with both men sharing the consulship in 315, it was but a lull in the storm.

Although he had to withstand a storm of criticism from senators and representatives from affected congressional districts, he closed many military bases and installations that he judged unnecessary to national security.

Although NOAA currently sends images to South America, the frequency drops from 30-minutes to 3 hours whenever a storm occurs in North America, which is roughly 40 % of the time during the hurricane season.

Although a tornado watch had been issued late on the night of June 7, most residents were unaware that a storm was approaching until they were awakened by sounds of thunder just before 12: 50 AM.

Although delayed by a storm, the Rangers were on Suluan and Dinagat islands by 12: 30.

Although the latter have declined, they used to nest in the cottage's storm loft.

Although storm petrels are capable of swimming well and often form rafts on the water's surface they do not feed on the water.

Although a large storm, Floyd initially lacked a well-defined inner core, resulting in slow strengthening and preventing rapid intensification.

Although some evidence from the time describes events similar to a tsunami, there are also similarities to descriptions of the 1953 floods in East Anglia, which were caused by a storm surge.

Although the group has old school hip hop roots, they are perhaps best known for two tunes that are widely considered 1980s quiet storm classics, " Tender Love " and " Love is a House.

Although the river is primarily designed for the drainage of storm water from Sha Tin with a catchment area of 37 km², it is also a popular place for recreational users such as rowers, anglers, riverside walkers and cyclists.

Although campsites and portages were quickly cleared after the storm, an increased risk of wildfire continues to remain a concern due to the large number of downed trees.

Although the storm bypassed the tip of Cuba, heavy rainfall occurred, killing seven people.

Although such a storm would also be quite small in area as compared to hurricanes, perhaps only 25km² ( 10 mi² ), it would extend much further into the upper stratosphere ; present day hurricanes extend into only the lower stratosphere.

Although missing the downtown business district the tornado moved through the residential areas of Tupelo, destroying many homes, and killing whole families who had no warning, including a whole family of 13 who tried riding the storm out in their home.

Although Noreasters can produce winds that are similar to those in hurricanes, they do not produce the storm surge that proved to be the 1938 storm's greatest killer.

Although the novel is set in the immediate aftermath of World War II, Petry identified the 1938 storm as the source for the storm that is at the center of her narrative.