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 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 species are associated with water and damp habitats, some are specialised to live in trees and in deserts.

Although in many frog species, females are larger than males, this is not the case in most species where males are actively involved in territorial defence.

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 the name actually applies to a group of snakes, it is often used to refer only to one species in particular, the common or green anaconda, Eunectes murinus, which is one of the largest snakes in the world.

Although originally considered a subspecies of A. ramidus, in 2004 anthropologists Yohannes Haile-Selassie, Gen Suwa, and Tim D. White published an article elevating A. kadabba to species level on the basis of newly-discovered teeth from Ethiopia.

Although the family ( Amaranthaceae ) is distinctive, the genus has few distinguishing characters among the 70 species included.

Although there were low levels of preexisting antibiotic-resistant bacteria before the widespread use of antibiotics, evolutionary pressure from their use has played a role in the development of muiltidrug resistance varieties and the spread of resistance between bacterial species.

Although those of many marine species function first as males and then as females, their colonies always contain a combination of zooids that are in their male and female stages.

Although a bee sting can be deadly to those with allergies, virtually all bee species are non-aggressive if undisturbed and many cannot sting at all.

Although not known with certainty the total number of species in the family, conservative estimates indicate approximately 2. 600 species worldwide, distributed in 109 genera.

Although 115 species of fish have been identified in the waters near Clipperton, the only economic activity in the area is tuna fishing.

Although the newborn ibex died shortly after birth due to physical defects in its lungs it is the first time an extinct animal has been cloned, and may open doors for saving endangered and newly extinct species by resurrecting them from frozen tissue.

Although the early embryos of different species exhibit similarities, Haeckel apparently exaggerated these similarities in support of his Recapitulation theory, sometimes known as the Biogenetic Law or " Ontogeny recapitulates phylogeny ".

Although forests are classified primarily by trees, the concept of a forest ecosystem includes additional species ( such as smaller plants, fungi, bacteria, and animals ) as well as physical and chemical processes such as energy flow and nutrient cycling.

Although some recent writers suggest that Homo georgicus was the first and most primitive hominid ever to live outside Africa, many scientists consider H. georgicus to be an early and primitive member of the H. erectus species.

Although human infanticide has been widely studied, the practice has been observed in many other species of the animal kingdom since it was first seriously studied by Yukimaru Sugiyama.

Although the word jackal has been historically used to refer to many small-to medium-sized species of the wolf genus of mammals, Canis, today it most properly and commonly refers to three species: the black-backed jackal and the side-striped jackal of sub-Saharan Africa, and the golden jackal of northern Africa and south-central Eurasia.

Although all sea ducks readily feed on shallow-water molluscs, no Western Atlantic bird species seems to have been as dependent on such food as much as the Labrador Duck.

Although invertebrate species remain poorly studied on Madagascar relative to other wildlife, researchers have found high rates of endemism among the known species.

Although they were not completely unknown to biologists of the time, they were not seen as generally applicable, even by Mendel himself, who thought they only applied to certain categories of species or traits.