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 Brandywine population is still predominantly rural, `` there are indications of a consistent and a statistically significant trend away from the older and relatively isolated rural communities.

Although the hardware is limited to four separate sound channels, software such as OctaMED uses software mixing to allow eight or more virtual channels, and it was possible for software to mix two hardware channels to achieve a single 14-bit resolution channel by playing with the volumes of the channels in such a way that one of the source channels contributes the most significant bits and the other the least.

Although it was Alexanders most significant writing, it had not been completed, therefore leaving historians left with many questions on the reliability and quality of the writing.

Although each series is set in a different era, all follow the " misfortunes " of Edmund Blackadder ( played by Atkinson ), who in each is a member of a British family dynasty present at many significant periods and places in British history.

Although major concerns about benzodiazepine tolerance and withdrawal have been raised, there is no evidence for significant dose escalation in patients using benzodiazepines long-term.

Although the Portuguese arrived on Cameroon's doorstep in the 16th century, malaria prevented significant European settlement and conquest of the interior until the late 1870s, when large supplies of the malaria suppressant, quinine, became available.

Although the Congress had significant budgetary powers, it was overshadowed by the president, who appointed provincial officials.

Although cumin seeds contain a relatively large percentage of iron, extremely large quantities of cumin would need to be consumed for it to serve as a significant dietary source ( see nutrition data ).

Although the Attlee Government failed to meet its targets, primarily due to economic constraints, over a million new homes were built between 1945 and 1951 ( a significant achievement under the circumstances ) which ensured that decent, affordable housing was available to many low-income families for the first time ever.

Although Japan eventually recognized the People's Republic in 1972, shortly after Kakuei Tanaka succeeded Sato as Prime Minister of Japan, the memory of this relationship was strong enough to be reported by The New York Times ( April 15, 1978 ) as a significant factor inhibiting trade between Japan and the mainland.

Although both acts were much weaker than subsequent civil rights legislation, they constituted the first significant civil rights acts since 1875.

Trailing zeros after the decimal point are not necessary, although in science, engineering and statistics they can be retained to indicate a required precision or to show a level of confidence in the accuracy of the number: Although 0. 080 and 0. 08 are numerically equal, in engineering 0. 080 suggests a measurement with an error of up to one part in two thousand (± 0. 0005 ), while 0. 08 suggests a measurement with an error of up to one in two hundred ( see significant figures ).

Although the APA was closely involved in the next significant revision of the mental disorder section of the ICD ( version 8 in 1968 ), it decided to go ahead with a revision of the DSM.

Although forestry is not a significant economic activity in Eritrea, its forested area covers, or 13. 5 percent of the total land area.

Although magnesium and manganese are produced by weathering, exchanges between soil organic matter and living cells account for a significant portion of ecosystem fluxes.

Although only fragments of his works survive, his influence in Latin literature was significant.

Although reconstruction has proceeded quickly with significant aid from the international community, tourism and agricultural activities remain weak and nearly offset the stimulus from the reconstruction boom.

Although the administration made progress on such issues as taking state responsibility for past human rights cases and supporting human rights in international fora, it failed to show significant advances on combating impunity in past human rights cases, military reforms, a fiscal pact to help finance peace implementation, and legislation to increase political participation.

Although planetary geologists are interested in all aspects of the planets, a significant focus is in the search for past or present life on other worlds.

Although the GAL had to agree to the deepening of the Elbe River, the construction of a new coal-fired power station and two road projects they had opposed, they also received some significant concessions from the CDU.

Although the storm caused significant damage to the campus, there were no serious injuries.

Although the extraction process, using low-temperature gas liquefaction, was not developed in time to be significant during World War I, production continued.

Although quite popular in the United States in the 1960s, repeated research studies have demonstrated that many healthy people will have glucose levels below 70 or 60 during a prolonged test, and that many types of significant hypoglycemia may go undetected with it.

Although Smith's declaration was not recognised by the United Kingdom nor any other significant power, Southern Rhodesia dropped the designation ' Southern ', and claimed nation status as the Republic of Rhodesia in 1970.

Although the Russian Empire would play a leading political role in the next century, secured by its defeat of Napoleonic France, its retention of serfdom precluded economic progress of any significant degree.