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 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 in both emotions sympathetic symptoms are present, different autonomic-somatic patterns underlie aggression and anxiety, respectively, as indicated by the rate of the excretion of the catecholamines, the state of the muscle tone, and the Mecholyl test.

Although MND refers to a specific subset of pathologically similar diseases ; there are numerous other afflictions of motor neurons that are pathologically distinct from MND and have a different clinical course.

Although a number of different broadcast television systems were in use worldwide, the same principles of operation apply.

Although the VPI / VCI values are not necessarily consistent from one end of the connection to the other, the concept of a circuit is consistent ( unlike IP, where any given packet could get to its destination by a different route than the others ).

Although OBP and SLG have different denominators, it is possible to rewrite the expression for OPS using a common denominator.

Although each series is set in a different era, all follow the " misfortunes " of Edmund Blackadder ( played by Atkinson ), who in each is a member of a British family dynasty present at many significant periods and places in British history.

Although these two are often considered interchangeable, compilers and execution environments usually assign different signals to these.

Although α and − α produce the same differential equation, it is conventional to define different Bessel functions for these two orders ( e. g., so that the Bessel functions are mostly smooth functions of α ).

Although all of these behaviors merge into each other seamlessly in various bonding situations so that there is no clear line to be drawn between them, nevertheless behaviors of atoms become so qualitatively different as the character of the bond changes quantitatively, that it remains useful and customary to differentiate between the bonds that cause these different properties of condensed matter.

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 many different processes might produce the general form of a black body spectrum, no model other than the Big Bang has yet explained the fluctuations.

Although worship of a trinity is considered to be not different from any other form of idolatry for Jews, it may be an acceptable belief for non-Jews ( according to the ruling of some Rabbinic authorities ).

Although love is central to both Christianity and Judaism, literary critic Harold Bloom ( in his Jesus and Yahweh: The Names Divine ) argues that their notions of love are fundamentally different.

Although cities are different sovereignties than the state they are located within, the two are not permitted to attach jeopardy more than once cumulatively.

Although Kronecker had conceded, Hilbert would later respond to others ' similar criticisms that " many different constructions are subsumed under one fundamental idea " — in other words ( to quote Reid ): " Through a proof of existence, Hilbert had been able to obtain a construction "; " the proof " ( i. e. the symbols on the page ) was " the object ".

Although these guidelines have been widely implemented, opponents argue that even when a diagnostic criteria set is accepted across different cultures, it does not necessarily indicate that the underlying constructs have any validity within those cultures ; even reliable application can only demonstrate consistency, not legitimacy.

Although dragons occur in many legends around the world, different cultures have varying stories about monsters that have been grouped together under the dragon label.

Although both are slow-moving rivers, they are at different elevations.

Although it is claimed that, depending on their preferred learning modality, different teaching techniques have different levels of effectiveness, recent research has argued " there is no adequate evidence base to justify incorporating learning styles assessments into general educational practice.

Although most obituaries were positive, a number of clergymen expressed different sentiments.

Although it is theoretically possible that detailed schedule analysis will yield different conclusions than broad schedule analysis, in practice there tends to be a high correlation between the two.