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 Liberal Mackenzie King was reluctant to proceed, in part because of opposition to the project in Quebec, in 1932 the two countries inked a treaty.

Although Vermont initially supported the American Revolutionary War and sent troops to fight John Burgoyne's British invasion from Quebec in battles at Hubbardton and Bennington in 1777, Vermont eventually adopted a more neutral stance and became a haven for deserters from both the British and colonial armies.

Although Quebec French constitutes a coherent and standard system, it has no objective norm since the very organization mandated to establish it, the Office québécois de la langue française, believes that objectively standardizing Quebec French would lead to reduced interintelligibility with other French communities around the world, linguistically isolating Quebecers and possibly causing the extinction of the French language in the Americas.

Although as in other jurisdictions a resident of Quebec may informally use whatever name he or she wants, procedures for formal name change are very strict as Quebec ( unlike the rest of Canada ) operates under a civil law system.

Although he would eventually return to Quebec, the area retained his name — Thomas ' Town.

Although all colleges in Quebec are colloquially referred to as CEGEPs, only public colleges are officially referred to by that name.

Although they may occasionally be compared to junior colleges, CEGEPs differ in that a Diploma of College Studies ( or, DEC ) is required for university admission in Quebec unless a student enters as a mature student which typically means a minimum age of 21 with other requirements.

Although it was only meant to be used in Quebec, since it was federal legislation, it was in-force throughout Canada.

Although he supported the idea of a legislative union at the Quebec Conference, Brown was eventually persuaded to favour the federal view of Confederation, closer to that supported by Cartier and the Bleus of Canada East, as this was the structure that would ensure that the provinces retained sufficient control over local matters to satisfy the need of the French-speaking population in Canada East for jurisdiction over matters essential to its survival.

Although Querrie returned, player turnover was nearly 100 %, partly because the Quebec NHL franchise was activating for this season, and the players that had been loaned to the Arenas and other NHL teams had been returned to Quebec.

Although branded as a " bilingual " ( English and French Canadian ) service, the majority of the services offered were the experimental ones originally offered in Quebec and completely Francophone.

Although BC and Alberta would elect a few Social Credit Members of Parliament ( MPs ) in that decade, it would be Quebec that maintained the party's national presence after 1962.

Although it has not been ratified by the Province of Quebec, the constitution applies to all citizens of Canada and is integral to the political and legal systems used in Quebec.

Although Quebec independence is a political question, cultural concerns are also at the root of the desire for independence.

Although Carleton concentrated most of his modest force at Fort St. Jean, he left small garrisons of British regular army troops at Montreal and Quebec.

Although the PCHA had raided Quebec for three players of its championship squad, they were replaced by top players from the Ontario and Maritime leagues, and Quebec repeated as champions.

Although his Quebec nationalist point of view held a majority at the PCQ's convention of April 2005, who was granted voting rights was highly disputed.

Although this agreement passed into law, augmenting the British North America Acts as the constitution of the land, it was reached over the objections of Quebec Premier René Lévesque, the Liberals under the leadership of Claude Ryan, and the Quebec National Assembly refused to approve the amendment.

Although the Supreme Court's constituting statute requires that three of its justices be from Quebec, due to Quebec's use of codified civil law rather than English common law, this has never been constitutionally mandated.