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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.
from Brown Corpus
Some Related Sentences
Although and is
Although he is perfectly willing to cooperate with Scotland Yard, Holmes has nothing but contempt for the intelligence and mentality of the police.
Although we continue to pay our conversational devotions to `` free private enterprise '', `` individual initiative '', `` the democratic way '', `` government of the people '', `` competition of the marketplace '', etc., we live rather comfortably in a society in which economic competition is diminishing in large areas, bureaucracy is corroding representative government, technology is weakening the citizen's confidence in his own power to make decisions, and the threat of war is driving him economically and physically into the ground ''.
Although it is constantly made to look foolish ( too simple to come in out of the rain, people say, who have found in the innocent an impediment ), it does not mind looking foolish because it is not concerned with how it looks.
Although we have no measures of its strength or intensity, the heritage of the doctrine of inalienable rights is retained.
Although because of the important achievements of nineteenth century scholars in the field of textual criticism the advance is not so striking as it was in the case of archaeology and place-names, the editorial principles laid down by Stevenson in his great edition of Asser and in his Crawford Charters were a distinct improvement upon those of his predecessors and remain unimproved upon today.
Although Patchen has given previous evidence of an interest in jazz, the musical group that he works with, the Chamber Jazz Sextet, is often ignored by jazz critics.
Although the false glamour surrounding bourbon or other whisky commercials is possibly no more fatuous than the pseudo-sophistication with which TV soft-drinks are downed or toothpaste applied, there is a sad difference between enticing a viewer into sipping Oopsie-Cola and gulling him into downing bourbon.
Although the United States and the U.S.S.R. have been arguing whether there shall be four, five or six top assistants, the most important element in the situation is not the number of deputies but the manner in which these deputies are to do their work.
`` Although it is not the best of which he is capable '', said Shelley as he closed the book, `` it is still poetry of a high order ''.
Although Sam Rayburn affects a gruff exterior in many instances, nevertheless he is fundamentally a man of warm heart and gentle disposition.
Although a similar situs for tangible property is mentioned in the statute, this is cancelled out by the provision that definite kinds of property `` and all other tangible property '' situated or being in any town is taxable where the property is situated.
Although much of the Industrial Division's promotional effort is devoted to securing new locations and expansions by major industries, small business is also afforded considerable attention.
Although Mr. Brown was not himself its inventor ( it was a French idea ), it is typical that his intuition first conceived the importance of mass producing this basic tool for general use.
Although and some
Although New Orleans was not to learn of it for a spell, she also was a sadist, a nymphomaniac and unobtrusively mad -- the perpetrator of some of the worst crimes against humanity ever committed on American soil.
Although this kind of wholesale objection came at first from some men who were not technically Puritans, still, once the Puritans gained power, they climaxed the affair by passing the infamous ordinance of 1642 which decreed that all `` public stage-plays shall cease and be forborne ''.
Although I suggested that you hold the bar at the back of the neck there's no reason why you shouldn't make some experiments with the bar held in front of the neck.
-- Although there was some variation in results which must be attributed either to trace impurities or to variation in wall effects, the photochemical exchange in the gas phase was sufficiently reproducible so that it seemed meaningful to compare the reaction rates in different series of reaction tubes for the purpose of obtaining information on the effect of chlorine concentration and of carbon tetrachloride concentration on the reaction rate.
Although biopsies have shown structural changes in some of the reported cases of steroid-induced weakness, this case provides the only example known to us in which necropsy afforded the opportunity for extensive study of multiple muscle groups.
Although he incited a few friendly Indians to pillage the invaders, and even kill some of them, the Carolina advance continued.
Although it looked like a routine technical snapback to Wall Streeters it was accompanied by some good news.
Although a complete picture cannot be given, we can indicate some aspects of life into which the Christian faith entered as at least one creative factor.
Although most species are associated with water and damp habitats, some are specialised to live in trees and in deserts.
Although some speculate that it is related to Latin algēre, " be cold ", there is no known reason to associate seaweed with temperature.
The Turkish language and the Islamic religion were gradually introduced as a result of the Seljuk conquest, and this period marks the start of Anatolia's slow transition from predominantly Christian and Indo-European and Semitic-speaking, to predominantly Muslim and Turkish-speaking ( Although some ethnic groups such as Armenians, Greeks, Assyrians and Georgians retained Christianity and their native languages ).
Although MacDougall's results varied considerably from " 21 grams ", for some people this figure has become synonymous with the measure of a soul's mass.
Although much of Inge's principles, above, still apply to the New Agrarianism, the affiliation with a particular religion and patriarchal tendency have subsided to some degree.
Although he had some trouble with the peasantry, the lands and treasures of the church enabled him to propitiate the nobles and for a time to provide for the expenses of the court.
Although some of his lands were restored to the control of his relatives, his safe return could not be arranged, and Hasan Ali Shah was forced to remain a permanent resident of India.
Although some sources state that Ealdred attended the coronation of Emperor Henry IV, this is not possible, as on the date that Henry was crowned, Ealdred was in England consecrating an abbot.
Although there are some teachers who will encourage the improvisation as technique in order to free the actor of limitations in rehearsal.
Although Acorn were able to shrink substantially the same functionality as the BBC into just one chip, manufacturing problems meant that very few machines were available for the Christmas period — to the extent that some shops reported eight presales for every delivered machine.
Although cheap and effective in enabling use of some software that only used official ROM entry points for text output, this solution proved very slow because the Electron had to be placed into an 80-byte-pitch display to be able to get anywhere near to reproducing mode 7 and the CPU spent a lot of time drawing approximations of mode 7 characters and graphics that in a hardware solution would be achieved without any CPU processing.
Although works of precious gems and metals usually do not survive the ravages of time, some fine pieces of Assyrian jewelry were found in royal tombs at Nimrud.
Although Roma were unable to break into the top four during the following decade, they did achieve some measure of cup success.
Although modern analytical chemistry is dominated by sophisticated instrumentation, the roots of analytical chemistry and some of the principles used in modern instruments are from traditional techniques many of which are still used today.
Although they are generally classified as a cappella metal, the band also includes a drummer, and use amplifiers on some songs to distort the voice to sound more like a real guitar.
Although and ways
Although he had demonstrated no previous interest in film as a profession, Kurosawa submitted the required essay, which asked applicants to discuss the fundamental deficiencies of Japanese films and find ways to overcome them.
Although many Canadian whiskies are still labelled as “ rye ”, the modern mash bill for a Canadian “ rye ” whisky often contains little or no rye grain, and their flavour is derived in other ways ( such as flavour development from the aging process, blending with stronger-tasting Canadian whiskies, and the addition of flavourings ).
Although Van Gogh never boarded with him, Pissarro did explain to him the various ways of finding and expressing light and color, ideas which he later used in his paintings, notes Lucien.
Although Judaism provides Jews with a word to label God's transcendence ( Ein Sof, without end ) and immanence ( Shekhinah, in-dwelling ), these are merely human words to describe two ways of experiencing God ; God is one and indivisible.
Although a steadfast proponent of a radical and rational autonomy in all things, Husserl could also speak " about his vocation and even about his mission under God's will to find new ways for philosophy and science ," observes Spiegelberg.
Although " prescriptions " against the possibly deleterious consequences of these kinds of encounters vary, from Kierkegaard's religious " stage " to Camus ' insistence on persevering in spite of absurdity, the concern with helping people avoid living their lives in ways that put them in the perpetual danger of having everything meaningful break down is common to most existentialist philosophers.
Although the term " tackle " is used in Australian Rules to exclusively describe wrapping, holding or wrestling a player in possession, there are also several other ways of contesting possession in Australian rules that other sports would describe as a " tackle " and that also involve a degree of contact.
Although, strictly speaking, U. S. film director D. W. Griffith was not part of the montage school, he was one of the early proponents of the power of editing — mastering cross-cutting to show parallel action in different locations, and codifying film grammar in other ways as well.
Although pest control is often done through the use of pesticides, there are also more natural ways to prevent getting the garden infested with different parasites.
Although he was an eccentric man, learned in the ways of science, physics, and astrology, he loved his people.
Although often accepted as an advance in some ways, there was some opposition, due to serious adverse effects such as tardive dyskinesia.
Although the Harmonites did seek work-oriented help from the outside, they were known as a community that supported themselves, kept their ways of living in their community, mainly exported goods, and tried to import as little as possible.
Although there are multiple ways of producing free hydrogen, those methods require converting combustible molecules into hydrogen or consuming electric energy.
Although his ideas foreshadowed modern ones in many ways, in one way they do not: Rousseau was a believer in the moral superiority of the patriarchal family on the antique Roman model.
Although the field of neuroscience is young, it is expected that with new technologies and ways of observing learning, the paradigms of what students need and how students learn best will be further refined with actual scientific evidence.
Although they found it superior in most ways, it was still at an early stage of development ; the Marines chose the technically inferior but mature M16.
Although the canonical view of the neuron attributes dedicated functions to its various anatomical components, dendrites and axons often act in ways contrary to their so-called main function.
Although stimulus-response mechanisms are the easiest to understand, the nervous system is also capable of controlling the body in ways that do not require an external stimulus, by means of internally generated rhythms of activity.
Although photosynthesis can happen in different ways in different species, some features are always the same.
Although the curriculum has transformed in a number of ways, it has generally emphasized the study of principles and rules of composition as a means for moving audiences.
Although a capitalist economy would avoid discrimination in order to avoid extra cost, this can be avoided in other ways.
Although both the exclusivist and the pluralist may agree on the existence of religious or spiritual reality, the pluralist recognizes that this reality is expressed in different cultures and by different people in different ways.
Although it's possible to augment simple reference counts in a variety of ways, often a better solution can be found by performing reference counting in a fundamentally different way.