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 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 not as well supported by the biggest software publishers as rivals like the Commodore 64 and Sinclair ZX Spectrum, a good range of games were available for the Electron.

Although the Falcons won 3 of their last 4 games after the return of Michael Vick, they ended up with a dismal 5 – 11 record that year.

Although they failed to make the playoffs in 2009, the streak ended when the team rallied to win their final three regular season games to record back-to-back winning seasons for the first time in franchise history.

Although the Aster was a clone of the TRS-80 model I it was in fact more compatible with the TRS-80 model III, and ran all the software of these systems including games.

Although the Atari 5200's internal design was extensively based on that of the 400 / 800 home computers, the differences were sufficient that games designed for one would not run directly on the other.

Although many board games have a jargon all their own, there is a generalized terminology to describe concepts applicable to basic game mechanics and attributes common to nearly all board games.

Although the Orioles hovered around. 500 for much of the season, they had fallen back by September and were over 20 games behind the first place Tampa Bay Rays.

Although newer systems have updated game mechanics significantly, the ideas presented in Bunnies & Burrows created the framework for modern role-playing games.

Although they had their best season in decades at 92 – 70, they lost key games against the Mets and finished the season a disappointing eight games out of first place while the Mets exploded past them by winning 39 of their last 50 games.

Although the Cowboys are tied with the 49ers for the second most Super Bowl victories ( Steelers have 6 ), Dallas actually holds the record, with Pittsburgh, for the most Super Bowl games played ( 8 ) and solely holds the record the most Super Bowl MVPs with 7:

Although most users did not purchase the registered version, over one million copies have been sold, and the popularity helped the sales of later games in the Doom series that were not released as shareware.

Although he appeared in just 87 games, he scored 89 runs, had 116 hits, nine home runs, and 61 RBI.

Although the first competition had separate sections for Inform and TADS games, subsequent competitions have not been divided into sections and are open to games produced by any method, provided that the software used to play the game is freely available.

Although the kilt is most often worn on formal occasions and at Highland games and sports events, it has also been adapted as an item of fashionable informal male clothing in recent years, returning to its roots as an everyday garment.

Although they were better than their expansion cousins, who won only eight games in their inaugural season, the Kansas City Scouts began to suffer from an economic downturn in the Midwest.

Although MUSH servers do not impose strong administrative hierarchies, most MUSH games establish additional levels of management besides Wizards.