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 Captain Du Petit Thouars had lost both legs and an arm he remained in command, insisting on having the tricolour nailed to the mast to prevent it from being struck and giving orders from his position propped up on deck in a bucket of wheat.

Although α and − α produce the same differential equation, it is conventional to define different Bessel functions for these two orders ( e. g., so that the Bessel functions are mostly smooth functions of α ).

Although he did not hold a formal executive position in the government, Chiang continued to issue orders to the army, and many officers continued to obey Chiang rather than Li.

Although Kent is described in the show introduction as " mild-mannered ", he can be very assertive, often giving orders to people and taking authoritative command of situations, though, as in the Pre-Crisis Superman stories at that time, Clark is still considered the secret identity.

Although his guards thought that it was odd for him not to rise at his usual time, they were under strict orders not to disturb him and left him alone the entire day.

" Although Eulalius appeared to be destined to be confirmed to the post, by boldly entering Rome on 18 March — Easter Sunday that year fell on 30 March — and disobeying Imperial orders, he lost the support of the authorities.

Although truck orders during World War II enabled it to revive somewhat, the company remained unstable in the postwar era, resulting in a bankruptcy reorganization.

Although some twenty-five orders and medals were authorized, generally only senior officers and warrant officers wear medal ribbons.

Although Sinclair started taking orders immediately, promising delivery within 28 days, first customer deliveries only started, slowly, in April.

Although retailers had preordered over 1 million 32X consoles, Sega had difficulty trying to fill these orders.

Although the exact date of the construction of the garden is not clear, historical evidence suggests it was constructed during the Seljuk Dynasty on the orders of the celebrated Seljuk monarch Sanjar.

Although he took holy orders in the Church of England, he had become a Puritan at Cambridge, forfeiting any chance of a place of preferment in the Anglican church.

Although the possessions were not considered valuable, for strategic reasons the British became reluctant to surrender them, and after prolonged discussions, orders were issued to Stapleton in June 1677 to retain possession of Tortola and the surrounding islands.

Although quantum evolution may happen at any taxonomic level ( 1953, 389 ), it plays a much larger role in " the origin taxonomic units of relatively high rank, such as families, orders, and classes.

Although the 15 orders of the Seder have been complete, the Haggadah concludes with additional songs which further recount the miracles that occurred on this night in Ancient Egypt as well as throughout history.

Although Kirk is demoted to captain in Star Trek IV: The Voyage Home for disobeying Starfleet orders, he also receives command of a new USS Enterprise.

Although the essentials were the same, there were variations in prayers and practices from region to region or among the various religious orders.

Although Longstreet's motivations have long been clouded by the vitriol of the Lost Cause partisans ( see Legacy ), many historians agree that Longstreet did not aggressively pursue Lee's orders to launch an attack as early as possible.

Although the Scyphozoa was formerly thought to include the animals now referred to the classes Cubozoa and Staurozoa, it is now thought to include just three extant orders ( two of which are in Discomedusae, a subclass of Scyphozoa ).

Although this result might appear to settle the existence and uniqueness of solutions, there are examples of linear partial differential equations whose coefficients have derivatives of all orders ( which are nevertheless not analytic ) but which have no solutions at all: see Lewy ( 1957 ).

Although his band was camped on a defined reservation, complying with the government's orders, some of its members had been linked to raiding into Kansas by bands operating out of the Indian Territory.

Although he hates taking orders, Dick has no intention of becoming an officer.

Although the crews of the boats were South Vietnamese naval personnel, approval for each mission conducted under the plan came directly from Admiral U. S. Grant Sharp, Jr., CINCPAC in Honolulu, who received his orders from the White House.

Although the Kingdom of Italy ceased to exist in 1946, King Umberto II did not abdicate his role as fons honorum over the two dynastic orders over which the family has long held sovereignty and grand mastership.

Although the German commanders were able to maintain open lines of communication and issue operating orders, even with swift staff work the tempo of the assault was such that German decision cycle was unable to react decisively.