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 most manufacturers of hard disk drives and flash-memory disk devices define 1 gigabyte as, software like Microsoft Windows reports size in gigabytes by dividing the total capacity in bytes by, while still reporting the result with the symbol " GB ".

Although pre-mixed concentrated nutrient solutions are generally purchased from commercial nutrient manufacturers by hydroponic hobbyists and small commercial growers, several tools exists to help anyone prepare their own solutions without extensive knowledge about chemistry.

Although this claim is justified, it is in reality the result of network effect: hardware and software manufacturers ensure that their products are compatible with Windows in order to have access to the large market of Windows users.

Although a few manufacturers make rolling stock that can adjust to different rail gauges, most manufacturers make rolling stock that only works with one of the standard rail gauges.

Although features and design varied between manufacturers and models, with new features added as technology advanced, word processors for several years usually featured a monochrome display and the ability to save documents on memory cards or diskettes.

Although many manufacturers licensed the design, including Citroën with their M35 and GS Birotor, using engines produced by Comotor, General Motors, which seems to have concluded that the Wankel engine was slightly more expensive to build than an equivalent reciprocating engine, although claiming having solved the fuel economy issue, but failed in obtaining acceptable exhaust emissions, and Mercedes-Benz which used it for their C111 concept car, only Mazda has produced Wankel engines in large numbers.

Although the King was always received with open arms by several befriended manufacturers, he needed his own residence in Tilburg.

Although most major instrument manufacturers have made, and many continue to make, sousaphones, Conn and King ( H. N.

Although genuine Vermilion paint can still be purchased for fine arts and art conservation applications, few manufacturers make it, because of legal liability issues.

Although there had been exceptions like the outlandish Ford V8 specials created by the Romanians for the 1936 Monte Carlo Rally, rallies before World War II had tended to be for standard or near-standard production cars, a rule supported by manufacturers because it created a relatively even playing field.

Although cartridge-filler fountain pens are still in common use in France, Germany, India and the United Kingdom, and are widely used by young students in most private schools in England and at least one private school in Scotland, a few modern manufacturers ( especially Montblanc and Visconti ) now depict the fountain pen as a collectible item or a status symbol, rather than an everyday writing tool.

Although many companies make contact lenses, in the US there are four major manufacturers:

Although small shops and manufacturers had been built on the banks of the Willimantic before, this was the beginning of industrialized Willimantic.

Although a few CPU manufacturers assign bit numbers the opposite way ( which is not the same as different endianness ), the msb unambiguously remain the most significant bit.

Although Ford Motor Company and French Renault-Nissan cancelled their hydrogen car R & D efforts in 2008 and 2009, respectively, they signed a 2009 letter of intent with the other manufacturers and Now GMBH in September 2009 supporting the commercial introduction of FCVs by 2015.

Although sales of SUVs and light trucks were booming in the U. S., Japan's car manufacturers dismissed the idea that such a trend could occur in their own country.

Although 140 mm fans are made by some manufacturers, such as Aerocool and Yate Loon, there are very few cases or heatsinks that can use them.

Although sidecars have become much less common since the mid 1950s, a number of manufacturers worldwide have continued to produce sidecars for many popular motorcycles and scooters.

Although tube amplifiers produce more heat than solid state amplifiers, few manufacturers of these units include cooling fans in the chassis.

Although they no longer design or fabricate chairlifts, they still provide parts and act as contractors for constructing new lifts designed by other manufacturers.

Although efforts to establish standards had been made since the 1870s, they had come to little: no city wanted to abandon its system, few saw any reason to adopt standards, and equipment manufacturers did not want competition.

Although Lancia had won the previous year's manufacturers ' title the Delta was an ageing design, and with minimal development work during the season it lost ground to newer cars.

Although BMW tried to sell the project's rights, first to MG Rover and later to a number of Chinese car manufacturers, the model never entered production.

Although the original Arnold coupler has been joined by more functional and aesthetically pleasing designs ( see discussion below ), Arnold allowed use of the Rapido design by other manufacturers and so established a common standard to couple together rolling stock from different sources.