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 Tylor undertook a field trip to Mexico, both he and Frazer derived most of the material for their comparative studies through extensive reading, not fieldwork, mainly the Classics ( literature and history of Greece and Rome ), the work of the early European folklorists, and reports from missionaries, travelers, and contemporaneous ethnologists.

Although many states rose and fell, the most important and durable of the empires were Kanem-Bornu, Baguirmi, and Ouaddai, according to most written sources ( mainly court chronicles and writings of Arab traders and travelers ).

Although Chuck's BBQ has been open for many years now, the newer establishments were built due to the influx of travelers visiting the Choctaw Casino located on the northern outskirts of town.

Although many travelers passed through the area on the Natchez Trace, settlement was initially not extensive.

Although foreigners acknowledged that Xinjiang was a Chinese polity, and that there were Chinese names for the region, some travelers preferred to use " names that emphasized Turkic, Islamic, or Central Asian, i. e., non-Chinese characteristics ".

Although some Big Sur residents catered to adventurous travelers in the early twentieth century, the modern tourist economy began when Highway 1 opened the region to automobiles, and only took off after World War II-era gasoline rationing ended in the mid-1940s.

Although quite flat, the Jornada del Muerto took several days to a week to cross and presented great difficulties to the earliest Spanish travelers who were on horseback, with wagons pulled by oxen or on foot.

Although the possibility of an evasion of government orders through payment of bribes existed, later European travelers record that by the end of Aurangzeb ’ s reign, sati was much abated and very rare, except by some Rajah ’ s wives.

Although the town was founded in the 19th century by the British, the whole district is today visited by native travelers, specially during the month of April, the season of flowers, pony races, go cart races and auto rally.

Although the term is usually associated with or applied to travelers and tourists, it also applies to US corporate businesses in the international arena.

Although this arrangement is not popular, it is a growing trend in the travel industry as a less expensive alternative for travelers and locals.

Although the Act stated that these certificates – as well as similar “ certificates of identity ” later created by the then newly formed Bureau of Immigration to document all Chinese who were actually exempt from the Exclusion and subsequent Geary Acts ( for example merchants, teachers, travelers, and students ) – were supposed to serve as “ indubitable proof of legal entry ”, the documents did not function to protect legal immigrants and residents from government harassment.

Although the name Bower's Hill was attached to the area as early as the 19th century, as one of the highest features for miles around, the newly-created overpass at Bower's Hill became something of a landmark for travelers in the 1950s and 1960s before creation of the U. S. Interstate Highway System beginning in 1956.

Although the site at present is located in a small settlement on the mountains, at its heyday, many travelers went through this location.

Although soldiers destroyed one Arapaho village and established Fort Connor to protect travelers on the Bozeman Trail, the expedition is considered a failure because it failed to defeat the Indians and secure peace in the region.

Although roads through Indian territory were permitted by the Fort Laramie Treaty, the Sioux, mostly Lakota, Cheyenne, and Arapaho harassed miners and other travelers along the trail in 1864 and 1865.

Although later European Jesuit travelers to China such as Matteo Ricci and Nicolas Trigault would briefly mention Chinese clocks with wheel drives in their writing, early European visitors to China mistakenly believed that the Chinese had never advanced beyond the stage of the clepsydra, incense clock, and sundial.

Although it's quiet facade alludes most travelers, those lucky enough to wander in are treated to the sights of traditional Beni Ouaren rugs being constructed on looms and experienced hand embroiderers at work.

Although the program was discontinued in 2002, it has since been replaced by Global Entry, a program of the U. S. Customs and Border Protection that uses fingerprint biometrics to enable frequent travelers to bypass lines at traditional immigration inspection lanes at international airports.

Although the completion of bypasses for U. S. Highway 422, U. S. Highway 202, and Interstate 76 allows travelers to reach Philadelphia without a traffic-control device, the increased number of automobiles has placed a strain on these three highways.