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 he never gets to play while the clock is running, he gets a big kick -- several every Saturday, in fact -- out of football.

Although the fossils of several older proto-frogs with primitive characteristics are known, the oldest " true frog " is Prosalirus bitis, from the Early Jurassic Kayenta Formation of Arizona.

Although several species are often considered weeds, people around the world value amaranths as leaf vegetables, cereals, and ornamentals.

Although a bishop was promptly appointed to Hereford, none was named to Worcester, and it appears that Ealdred intended to retain Worcester along with York, which several of his predecessors had done.

Although several shots were fired in the duel, nobody was injured, and the two were persuaded by their seconds to discontinue it.

Although the Umayyads did not have a historical presence in the region ( no member of the Umayyad family was known to have ever set foot in al-Andalus before ) and there were grave concerns about young Abd al-Rahman's inexperience, several of the lower-ranking Yemenite commanders felt they had little to lose and much to gain, and agreed to support the prince.

Although the butterfly effect may appear to be an esoteric and unlikely behavior, it is exhibited by very simple systems: for example, a ball placed at the crest of a hill may roll into any of several valleys depending on, among other things, slight differences in initial position.

Although it is not known which exact Taiwanese shop is the creator of Bubble tea, several shops are speculated to be the origin.

Although they were childless, Potter played an important role in William ’ s large family, particularly enjoying her relationship with several nieces whom she helped educate and giving comfort and aid to her husband ’ s brothers and sisters.

Although there were several competing theories as to the etiology of the Black Death, recent analysis of DNA from victims in northern and southern Europe indicates that the pathogen responsible was the Yersinia pestis bacterium, which causes the Bubonic plague, although these were different, previously unknown ancestral variants of those identified in the 20th century.

Although Chaplin was known for limiting visitors to his film sets, due to Universal's involvement, he allowed several journalists to follow the shooting at Pinewood Studios.

Although it remained a distinct military body for several years, FAT was eventually reduced to the status of a regional army representing the south.

Although it has sometimes been claimed that ancient Egypt lacked urbanism, several types of urban settlements were found in ancient times.

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 Convention itself does not provide for arbitration or dispute in the case of noncompliance, 30 years of CITES in practice has resulted in several strategies to deal with infractions by Parties.

Although several witnesses came to the conclusion that the attacks could not be the work of dogs or coyotes because they had not eaten the victim, this conclusion is incorrect.

Although Connecticut is a wealthy state by most measures, the income gap between its urban and suburban areas is striking, with several of Connecticut's cities ranking among the nation's poorest and most dangerous.

Although rules for the high school, college, and NFL games are generally consistent, there are several minor differences.

Although chemotaxis is the most frequently studied form of migration there are several other forms of locomotion in the cellular level.

" Although several twigs of dill were found in the tomb of Amenhotep II, they reported the earliest archeological evidence for its cultivation comes from late Neolithic lakeshore settlements in Switzerland.

Although the present situation has resulted in severe traffic problems on the bridge itself and in Menlo Park and East Palo Alto, Caltrans has been unable to upgrade the relevant portion of Highway 84 to freeway standards for several decades, due to opposition from the cities of Menlo Park, Atherton and Palo Alto.

Although Dallas has made several tweaks to their blue jerseys over the years, Schramm said he did not believe in the curse.

Although the Board elected its members from the two sources of nominees in equal proportions between 1891 and 2007, the Board decided in 2007 to add several new members, all charter trustees.

Although the majority of WADs contain one or several custom levels mostly in the style of the original game, others implement new monsters and other resources, and heavily alter the gameplay ; several popular movies, television series, other video games and other brands from popular culture have been turned into Doom WADs by fans ( without authorization ), including Aliens, Star Wars, The X-Files, The Simpsons, South Park, Sailor Moon, Dragon Ball Z, Red Faction, The Thing, Pokémon and Batman.

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 it was at the Battle of The Little Horn, about which more words have been written than any other battle in American history, that the 7th Cavalry first made its mark in history, the regiment was ten years old by then.

Although still actively involved in running his many businesses, Carnegie had become a regular contributor to numerous magazines, most notably the Nineteenth Century, under the editorship of James Knowles, and the influential North American Review, led by editor Lloyd Bryce.

Although there has been some American direct private investment in Belarus, its development has been relatively slow given the uncertain pace of reform.

Although the National League began its LCS MVP award in 1977, the American League did not begin its LCS MVP award until 1980.

Although the National League began its LCS MVP award in 1977, the American League did not begin its LCS MVP award till 1980.

Although Holly had already begun to become disillusioned with Norman Petty before meeting Maria Elena, it was through her and her aunt Provi, the head of Latin American music at Peer-Southern, that he began to fully realize what was going on with his manager, who was paying the band's royalties into his own company's account.

Although the March 2007 issue of Foreign Policy listed BJU as one of " The World's Most Controversial Religious Sites " because of its past influence on American politics, BJU has seen little political controversy since Stephen Jones became president.

Although originally devised in the United States, it was more commonly adopted by British libraries than by American ones.

Although its Academy Award was presented to Taiwan, Crouching Tiger, Hidden Dragon was in fact an international co-production between companies in four regions: the Chinese company China Film Co-Production Corporation ; the American companies Columbia Pictures Film Production Asia, Sony Pictures Classics and Good Machine ; the Hong Kong company EDKO Film ; and the Taiwanese Zoom Hunt International Productions Company, Ltd ; as well as the unspecified United China Vision, and Asia Union Film & Entertainment Ltd., created solely for this film.

Although Latin Jazz is most popularly associated with artists from the Caribbean ( particularly Cuba ) and Brazil, young Mexican Americans have played a role in its development over the years, going back to the 1930s and early 1940s, the era of the zoot suit, when young Mexican American musicians in Los Angeles and San Jose began to experiment with banda, a Jazz-like Mexican music that has grown recently in popularity among Mexican Americans such as Jenni Rivera.

Although their work was controversial, the American Apollo Moon landings, which were in progress at the time, provided supportive evidence by recognizing the rate of impact cratering on the Moon.

Although he said English Canada had a negligible conservative influence, subsequent writers claimed that loyalists opposed to the American Revolution brought a Tory ideology into Canada.

Although these writings were considered too radical at the time for Britain's new rulers, they later came to be cited by Whigs, radicals and supporters of the American Revolution.

Although especially common in stories told by southwestern Native American nations, such as the Diné and Apache, stories about Coyote appear in dozens of Native American nations from Canada to Mexico.

Although the Rutgers-Princeton game was undoubtedly different from what we today know as American football, it was the forerunner of what evolved into American football.

Although not strictly " class action litigation " as it is understood in American law, Public Interest Litigation arose out of the wide powers of judicial review granted to the Supreme Court of India and the various High Courts under Articles 32 and 226 of the Constitution of India respectively.

Although not described as a democracy by the founding fathers, the United States founders also shared a determination to root the American experiment in the principle of natural freedom and equality.

Although the terms are sometimes used interchangeably, there are important differences between cinéma vérité ( Jean Rouch ) and the North American " Direct Cinema " ( or more accurately " Cinéma direct "), pioneered by, among others, Canadians Allan King, Michel Brault and Pierre Perrault, and Americans Robert Drew, Richard Leacock, Frederick Wiseman and Albert and David Maysles.

Although the war ended with the Treaty of Ghent in December 1814, many American prisoners of war still remained in Dartmoor.

Although Canada is internationally a fairly strong country in diving, the vast majority of Canadian high schools and universities do not have diving teams, and many Canadian divers accept athletic scholarships from American colleges.

Although Arthur Tree was himself from a wealthy American family, he now had to adjust to reduced circumstances without Ethel's support.

Although still in college, Sapir was allowed to participate in Boas ' graduate seminar on American Languages which included translations of Native American and Inuit myths collected by Boas.