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 pre-war establishment had been split by the Civil War, both of the opposing main factions regarded all radical groups as agitators for change, and they are described as such in the Historical Collections of John Rushworth that document events of the early period, and by the Journals of the House of Commons which cover the period of the Republic itself.

Although central planning was largely supported by Marxist Leninists, some factions within the Soviet Union before the rise of Stalinism held positions contrary to central planning.

Although several candidates were openly competing for the 1916 nomination — most prominently conservative Senator Elihu Root of New York and liberal Senator John W. Weeks of Massachusetts — the party's bosses wanted a moderate who would be acceptable to both factions of the party.

Although he discouraged Syria and Palestinian paramilitary factions from provoking the Israelis, admitting that he had no plans for war with Israel, Nasser nonetheless called for the creation of the United Arab Command ( UAC ).

Although formally the Son of Heaven ( 天子, pinyin: tiānzǐ ), where the Heaven refers to the celestial heavens or the universe, the power of the emperor varied between emperors and dynasties, with some emperors being absolute rulers and others being figureheads with actual power lying in the hands of court factions, eunuchs, the bureaucracy or noble families.

Although the Red Army, commanded by Trotsky, crossed the ice over the frozen Baltic Sea to quickly crush the rebellion, this sign of growing discontent forced the party to foster a broad alliance of the working class and peasantry ( 80 % of the population ), despite left factions of the party which favored a regime solely representative of the interests of the revolutionary proletariat.

Although these two groups were the most visible powers, many other factions attempted to use the chaos of the Bakumatsu era to seize personal power.

Although Satō wanted Fukuda to become the next prime minister, Tanaka's popularity, along with support from the factions of Yasuhiro Nakasone and Masayoshi Ōhira, gave him a 282-190 victory over Fukuda in the LDP's 1971 party president election.

Although a clear distinction between the factions was not available in the 20th IMC report, as this was the first report to differentiate between the two, future reports would tackle the differences.

Although these two groups were the most visible powers, many other factions attempted to use the chaos of Bakumatsu to seize personal power.

Although Gwanghaegun is one of only two deposed kings who were not restored and given the temple name ( the other one being Yeonsangun, the tyrant who greatly contributed to the decline of the nation ), many people consider him as the victim of feuds between political factions.

Although the harbingers of dissent within different factions of the woman suffrage movement may be seen in the National Woman's Rights Convention of 1860 ( the last national convention before the outbreak of the war, woman's rights activism largely ceased during the Civil War.

Although the founding of these " fire brigades " was often done in a non-partisan manner, they often split into two opposing factions during the autumn of 1917.

Although Foxe clearly favored Knox, he was irenic by temperament and expressed his disgust at " the violence of the warring factions.

Although formally Tianzi, " The Son of Heaven ," the power of the Chinese emperor varied between different emperors and different dynasties, with some emperors being absolute rulers and others being figureheads with actual power in the hands of court factions, eunuchs, the bureaucracy or noble families.

Although no new factions were introduced with Sorcery, 10 new subfactions were introduced to give even more variety to the types of armies players could build.

Although its policies are considered to be national conservative it also has several minor factions such as social conservatism and populism which have almost disappeared under the leadership of Fatmir Mediu which has seen more right-wing policies such as national conservatism emerge, as well as several pro-European and pro-NATO policies.

Although the most idealistic alignment, it is also the hardest alignment to attain because of its isolationist nature and requires the person to make enemies of both the Law and Chaos factions, destroying everything to gain everything.

Although he fought Federal troops, he also led his men in fighting between factions of the Cherokee, as well as against the Creek, Seminole and others in Indian Territory who chose to support the Union.

Although the Locrian code distinctly favored the aristocracy, Zaleucus was famous for his conciliation of societal factions.

Although the two factions were deadlocked in strength, the Ori were still bent on destroying the Ancients once and for all.

Although his control of the DC appeared almost complete, he had to carefully balance of different factions and interests, especially over relations with the Vatican, over social reform, and over foreign policy.

Although his visionary desire to unite the factions in the Church and to encourage lay apostolic activity did not bear fruit within his lifetime, he did his utmost to encourage this vision in others.

Although there were ideological conflicts among the communist parties ( most notably, split into pro-soviet and pro-Chinese factions and widespread split within the pro-Chinese faction ) on deciding a common action in the context of Bangladesh Liberation, many of the individuals and leaders of Mukti Bahini were deeply influenced by the leftist ideology in general.