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 a wide variety of graphite tube designs have been used over the years, the dimensions nowadays are typically 20 – 25 mm in length and 5 – 6 mm inner diameter.

Although the term " fighter " specifies aircraft designed to shoot down other aircraft, such designs are often also useful as multirole fighter-bombers, strike fighters, and sometimes lighter, fighter-sized tactical ground-attack aircraft.

Although Roman designs were most popular, rural craftsmen still produced items derived from the Iron Age La Tène artistic traditions.

Although Nautilus-X is adaptable to a variety of mission-specific propulsion units of various low-thrust, high specific impulse ( I < sub > sp </ sub >) designs, nuclear ion-electric drive is shown for illustrative purposes.

Although these innovations are not all entirely new with Wadzinski, the book marks a significant advancement in published maze puzzles, offering expansions on the traditional puzzles that seem to have been fully informed by various video game innovations and designs, and adds new levels of challenge and complexity in both the design and the goals offered to the puzzle-solver in a printed format.

Although the 6501 was not compatible with the 6800, it could nevertheless be plugged into existing motherboard designs because it used the same arrangement of pins.

Although non-cartridge single-shot firearms are still made in hobbyist contexts ( for example, replicas of antique guns ), this discussion focuses on newer designs employing cartridges.

Although piezoelectric and magnetostrictive transducers later superseded the electrostatic transducers they used, this work influenced future designs.

Although the use of offset crankpins, counterweights, and flying arms has reduced the problem to a minor second-order vibration in modern designs, all V6s can benefit from the addition of auxiliary balance shafts to make them completely smooth.

Although government labs research the same areas as industry, they also study a myriad of other issues such as nuclear fuels and nuclear fuel cycles, advanced reactor designs, and nuclear weapon design and maintenance.

Although neutron bombs are commonly believed to " leave the infrastructure intact ", current designs have explosive yields in the kiloton range, the detonation of which would cause considerable destruction through blast and heat effects.

Although engineering studies of all of these designs were made, only the solid-core engine was ever built.

Although the Kiwi / Phoebus / NERVA designs were the only ones to be tested in any substantial program, a number of other solid-core engines were also studied to some degree.

Although many modern typewriters have one of several similar designs, their invention was incremental, provided by numerous inventors working independently or in competition with each other over a series of decades.

Although designs vary, SUVs have historically been mid-size passenger vehicles with a body-on-frame chassis similar to that found on light trucks.

Although this was an oft-used layout throughout the 1920s and 30s, it was superseded soon enough, by improvements in structural design that made monoplane designs more practicable.

Although functional and practical, Fay's design along with the 50 other designs patented prior to 1899 are not considered reminiscent of the modern paperclip design known today.

Although Yamaha used the Deagan knowledge to improve their own designs, for vibraphones they discontinued the use of the Deagan name and Deagan model legacy ; as of 2008, no visible trace to Deagan remains, although Yamaha continues to use the Deagan name for a line of orchestra bells and chimes.

Although neither Elco nor Higgins ever chose to use the Huckins design on their boats, rather choosing to use designs of their own.

Although moderately popular ( for a period ) in his native Scotland, most of Mackintosh's more ambitious designs were not built.

Although Hundertwasser first achieved notoriety for his boldly-coloured paintings, he is more widely known for his individual architectural designs.

Although initially given the factory code Ha ( for the factory's official name ), the link with Blohm & Voss shipyards proved too strong and therefore the early aircraft designs were called " Blohm & Voss, type Ha ..." followed by the design number.

Although two designs, the Canadair CL-84 Dynavert and the LTV XC-142, were technical successes, neither entered production due to other issues.

Although satisfactory by the standards of the day, the Boxkite was not capable of much further development and work was started on two new designs, a small tractor configuration biplane, and a monoplane.