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 Ezra theory is disputed, no other authorship theories are dominant.

Although there is no strong evidence for any single theory, many independent theories exist, some blaming storms, some capsizing, and some suggesting that wartime enemy activity was to blame for the loss.

Although 19th-century ethnologists saw " diffusion " and " independent invention " as mutually exclusive and competing theories, most ethnographers quickly reached a consensus that both processes occur, and that both can plausibly account for cross-cultural similarities.

Although the theories that premise doublespeak are still indefinite, there are some theories that have parallels with the theory of doublespeak and Orwell's ideology in Nineteen Eighty-Four and might possibly provide a better understanding of where doublespeak's theories could have come from.

Although the existence of dark matter is generally accepted by the mainstream scientific community, several alternative theories have been proposed to try to explain the anomalies for which dark matter is intended to account.

Although most of the relevant tissues and endocrine glands had been identified by early anatomists, a more humoral approach to understanding biological function and disease was favoured by the ancient Greek and Roman thinkers such as Aristotle, Hippocrates, Lucretius, Celsus, and Galen, according to Freeman et al., and these theories held sway until the advent of germ theory, physiology, and organ basis of pathology in the 19th century.

Although most electrical engineers will understand basic circuit theory ( that is the interactions of elements such as resistors, capacitors, diodes, transistors and inductors in a circuit ), the theories employed by engineers generally depend upon the work they do.

Although current trends in genetics have raised questions amongst critical academics concerning parallels between pre-war attitudes about eugenics and current " utilitarian " and social theories allegedly related to Darwinism, they are, in fact, only superficially related and somewhat contradictory to one another.

Although he did not consider himself an educator, his research and theories closely resemble those outlined by Rousseau in Emile.

Although theories of intelligence have been discussed by philosophers since Plato, intelligence testing is an invention of educational psychology, and is coincident with the development of that discipline.

Although according to current theories matter is still required to travel subluminally with respect to the locally distorted spacetime region, apparent FTL is not excluded by general relativity.

Although the science of genetics began with the applied and theoretical work of Gregor Mendel in the mid-19th century, other theories of inheritance preceded Mendel.

Although he rejected the transcendental / metaphysical interpretation given to these phenomena outright, Braid accepted that these accounts of Oriental practices supported his view that the effects of hypnotism could be produced in solitude, without the presence of any other person ( as he had already proved to his own satisfaction with the experiments he had conducted in November 1841 ); and he saw correlations between many of the " metaphysical " Oriental practices and his own " rational " neuro-hypnotism, and totally rejected all of the fluid theories and magnetic practices of the mesmerists.

Although cognitive-behavioural theories of hypnosis must be distinguished from cognitive-behavioural approaches to hypnotherapy, they share similar concepts, terminology, and assumptions and have been integrated by influential researchers and clinicians such as Irving Kirsch, Steven Jay Lynn, and others.

Although there has been a limited amount of research conducted on these theories, they are sure to receive continued attention as the field of I – O psychology matures.

Their theories live or die based on internal consistency and, one hopes, eventual laboratory testing .” Although he believes there's little hope that will ever be possible, he grants that the theories on which the speculation is based, are not without scientific merit.

Although Plato does not have an explicit theory of natural law ( he almost never uses the phrase natural law except in Gorgias 484 and Timaeus 83e ), his concept of nature, according to John Wild, contains some of the elements found in many natural law theories.

Although Haeckel's specific form of recapitulation theory is now discredited among biologists, it had a strong influence on social and educational theories of the late 19th century.

Although the branch was previously more visible in research than at present with theories such as environmental determinism linking society with the environment.

Although these polymers have other properties of of contemporary protein as well, identity with the latter is not a necessary inference ". Some theories of abiogenesis propose that proteinoids were a precursor to the first living cells.

Although some quantum gravity theories such as string theory and other unified field theories ( or ' theories of everything ') attempt to unify gravity with the other fundamental forces, others such as loop quantum gravity make no such attempt ; they simply quantize the gravitational field while keeping it separate from the other forces.