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 the standard deviation values on which spread of the lines is based are relatively larger for those centers which begin to ossify early ( Table 1 ), there are considerable differences in this value between centers having the closely timed Onsets.

Although Tylor undertook a field trip to Mexico, both he and Frazer derived most of the material for their comparative studies through extensive reading, not fieldwork, mainly the Classics ( literature and history of Greece and Rome ), the work of the early European folklorists, and reports from missionaries, travelers, and contemporaneous ethnologists.

Although blind students have benefited from talking calculators, the abacus is still very often taught to these students in early grades, both in public schools and state schools for the blind.

Although they are often considered to be weeds in gardens, this viewpoint is not always necessary, as most of them die when the soil temperature warms up again in early to late spring when other plants are still dormant and have not yet leafed out.

Although early Commodore advertisements attempted to cast the computer as an all-purpose business machine, the Amiga was most commercially successful as a home computer, with a wide range of games and creative software.

Although the early German Panzerjäger carried more effective weapons than the tanks on which they were based, they were generally lacking in protection for the crew, having thinly armored open-topped superstructures.

Although this is a relatively small value, it was well within the observational capability of the instruments available in the early eighteenth century.

Although he had long suffered from heart trouble, his early death was unexpected ; taken ill suddenly at the end of 1934, he lay bedridden for three months before dying of pneumonia.

Although Housman's early work and his sphere of responsibilities as professor included both Latin and Greek, he began to focus his energy on Latin poetry.

Although bluetongue disease was already recognized in South Africa in the early 19th century, a comprehensive description of the disease was not published until the first decade of the 20th century.

Although the various Baltic tribes were mentioned by ancient historians as early as 98 B. C., the first attestation of a Baltic language was in about 1350, with the creation of the Elbing Prussian Vocabulary, a German to Prussian translation dictionary.

Although probably on friendly terms with the Romans in the early 1st century, there is little evidence of the Peucini until ca.

Although his success lasted only a year and a half before his death in an airplane crash, Holly is described by critic Bruce Eder as " the single most influential creative force in early rock and roll.

Although little is known about his early life, he was likely born in Bristol, England.

Although the form declined in popularity towards the end of the 18th century its influence can be seen in light operas like that of Gilbert and Sullivan's early works like The Sorcerer as well as in the modern musical.

Although early Reichswehr periodicals contained many translated works from Allied sources, they were rarely adopted.

According to Kenneth S. Rogoff, " Although the development of international capital markets was quite limited prior to 1800, we nevertheless catalog the numerous defaults of France, Portugal, Prussia, Spain, and the early Italian city-states.

Although in its early days, the Cayman Islands ' most important relationships were with Britain and Jamaica, in recent years, this has shifted, and they now rely more so on the United States and Canada.

Although central banks today are generally associated with fiat money, the 19th and early 20th centuries central banks in most of Europe and Japan developed under the international gold standard, elsewhere free banking or currency boards were more usual at this time.

Although most early codices were made of papyrus, papyrus was fragile and supplies from Egypt, the only place where papyrus grew and was made into paper, became scanty ; the more durable parchment and vellum gained favor, despite the cost.

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 founded as a preparatory and vocational school by Amos G. Throop in 1891, the college attracted influential scientists such as George Ellery Hale, Arthur Amos Noyes, and Robert Andrews Millikan in the early 20th century.

Although, in these early years, engines came in a number of configurations, typically Q < sub > H </ sub > was supplied by a boiler, wherein water was boiled over a furnace ; Q < sub > C </ sub > was typically a stream of cold flowing water in the form of a condenser located on a separate part of the engine.

Although classical liberals aspired to a minimum of state activity, they accepted the principle of government intervention in the economy from the early 19th century with passage of the Factory Acts.

Although experiencing some defeats early on in the campaign, Emperor Wu's war from 104 BC to 102 BC succeeded in gathering the prized tribute of horses from Fergana.