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 extant species of Asteraceae are herbaceous, the examination of the basal members in the family suggests that the common ancestor of the family was an arborescent plant, a tree or shrub, perhaps adapted to dry conditions, radiating from South America.

Although most of the members of the community signed a document issued by Hasan Ali Shah summarizing the practices of the Ismailis, a group of dissenting Khojas surprisingly asserted that the community had always been Sunni.

Although as a result Aston Martin had to make 60 members of the workforce redundant, Gauntlett bought a stake in Italian styling house Zagato, and resurrected its collaboration with Aston Martin.

' Although members are asked to confess serious sins to him, unlike the Roman Catholic Church, he is not the instrument of divine forgiveness, merely a guide through the repentance process ( and a judge in case transgressions warrant excommunication or other official discipline ).

Although the SDP was seen as being largely a breakaway from the right wing of the Labour Party, an internal party survey found that 60 % of its members had not belonged to a political party before, with 25 % being drawn from Labour, 10 % from the Conservatives and 5 % from the Liberals.

Although ten of the sixteen members of the science faculty have undergraduate degrees from BJU, all earned their doctorates from accredited, non-religious institutions of higher learning.

Although at first the disagreement appeared to be minor and inspired by personal conflicts, for example, Lenin's insistence on dropping less active editorial board members from Iskra or Martov's support for the Organizing Committee of the Congress which Lenin opposed, the differences quickly grew and the split became irreparable.

Although this selected translation is not generally quoted by members of the Church, the English Bible issued by the Church and commonly used by Latter-day Saints contains cross references to the Joseph Smith Translation ( JST ), as well as an appendix containing major excerpts from it.

Although evangelical sentiments were uttered by some of the members in favor of the supreme authority of the Scriptures and justification by faith, no concession whatever was made to Protestantism.

Although the VCheKa was officially an independent organization from the NKVD, its main members such as Dzerzhinsky, Latsis, Unszlicht, and Uritsky ( all main chekists ), since November 1917 composed the collegiate of NKVD headed by Petrovsky.

Although the CPS called itself a grass-roots movement, it had no members and was financed by The 61, " a private sector operational intelligence agency " said by its founder, Brian Crozier, to be funded by " rich individuals and a few private companies ".

Although extremely intelligent, Ed is still a child, and looks up to the crew of the Bebop as members of her family.

Although no official membership figures are published, the Columbia Encyclopedia gives an estimated figure of 50, 000 Christadelphians, who are spread across approximately 120 countries ; there are established churches ( or ecclesias, as they are often called ) in many of those countries, along with isolated members.

Although these letters are not formally published in the Doctrine and Covenants, they are still deemed to be inspired, and are dealt with in the same manner that revelations are ( that is, they must be deliberated and approved by the voting members of a World Conference ).

Although he made no pretence regarding the significance of the Senate under his absolute rule, those senators he deemed unworthy were expelled from the Senate, and in the distribution of public offices he rarely favoured family members ; a policy which stood in contrast to the nepotism practiced by Vespasian and Titus.

Although the German government tried to issue as many of its members as possible with military uniforms of all sort, ranging from field gray to camouflage, these could not be provided to all its members, thus many members of the Volkssturm wore makeshift paramilitary uniforms or uniforms from their civilian jobs ( such as train conductors of the Reichsbahn ).

Although the characters ' voices are recorded in a studio, ADR is necessary whenever members of the cast cannot all be present at once.

Although vouchers may be used in private and religious schools, taxpayers are not able to vote on budgetary issues, elect members of the board or even attend board meetings.

Although new members joined the ID group from Greece and the Netherlands, it was unclear as to whether the ID group would reform in the new parliament.

Although drawing on traditions and philosophies among members of the 1970s hacker culture, Richard Stallman formally founded the movement in 1983 by launching the GNU Project.

Although it was designed to serve multilateral agreements, during several rounds of GATT negotiations ( particularly the Tokyo Round ) plurilateral agreements created selective trading and caused fragmentation among members.