The parent of a group filing consolidated returns might be treated as the same corporation following a reorganization defined in section 368(a)(1), but as a different corporation for this purpose after a tax-free acquisition by another corporation which had not, for example, elected to file consolidated returns with its own subsidiaries.

The right to file an appeal can also vary from state to state ; for example, the New Jersey Constitution vests judicial power in a Supreme Court, a Superior Court, and other courts of limited jurisdiction, with an appellate court being part of the Superior Court.

For example, the appellant might have to file the notice of appeal with the appellate court, or with the court from which the appeal is taken, or both.

( This would happen, for example, if the appellant waited too long, under the appellate court's rules, to file the appeal.

Wave files can also contain data encoded with a variety of ( lossy ) codecs to reduce the file size ( for example the GSM or MP3 formats ).

With the original 110 and 300 baud modems of the late 1970s, BBSes were particularly slow and file transfers were typically limited to text files ( lists of BBS systems were a common example ) and small software applications, typically terminal programs for accessing BBSes.

An example of a 4-stranded Antiparallel ( biochemistry ) | antiparallel β sheet fragment from a crystal structure of the enzyme catalase ( PDB file 1GWE at 0. 88Å resolution ).

Once an idea has been reduced to tangible form, for example by securing it in a fixed medium ( such as a drawing, sheet music, photograph, a videotape, or a computer file ), the copyright holder is entitled to enforce his or her exclusive rights.

If dynamic re-routing is established, even if one or more nodes depart and abandon a downloading file, for example, the remaining nodes should still have the data needed to complete the download.

For example, raw uncompressed PCM audio ( 44. 1 kHz, 16 bit stereo, as represented on an audio CD or in a. wav or. aiff file ) has long been a standard across multiple platforms, but its transmission over networks is slow and expensive compared with more modern compressed formats, such as MP3.

Since the invention of the MIDI system in the early 1980s, for example, some people have worked on programs which map MIDI notes to an algorithm and then can either output sounds or music through the computer's sound card or write an audio file for other programs to play.

For example, the bytes of a plain text file (< tt >. txt </ tt > in Windows ) are associated with either ASCII or UTF-8 characters, while the bytes of image, video, and audio files are interpreted otherwise.

For example, the file to which the link < tt >/ bin / ls </ tt > points in a typical Unix-like system probably has a defined size that seldom changed.

For example, a payroll file might contain information concerning all the employees in a company and their payroll details ; each record in the payroll file concerns just one employee, and all the records have the common trait of being related to payroll — this is very similar to placing all payroll information into a specific filing cabinet in an office that does not have a computer.

For example: adding text to a document involves ; opening the file ( read ), inputting the text and saving the file ( write )

For example, a user space program cannot delete a file ; it can delete a link to a file, and if the kernel determines that there are no hard links to the file, it may then allow the memory location for the deleted file to be allocated for another file.

For example, in the illustration shown in this article, the path < tt >/ Payroll / Salaries / Managers </ tt > uniquely identifies a file called < tt > Managers </ tt > in a folder called < tt > Salaries </ tt >, which in turn is contained in a folder called < tt > Payroll </ tt >.

The folder and file names are separated by slashes in this example ; the topmost or root folder has no name, and so the path begins with a slash ( if the root folder had a name, it would precede this first slash ).

For example, a given user may be granted only permission to read a file or folder, but not to modify or delete it ; or a user may be given permission to read and modify files or folders, but not to execute them.

Why, for example, should the ancients have supposed the diurnal rotation of the heavens to be elliptical??

If the German people favor such a settlement we should not oppose Germany following the example of Austria.

In concluding this section, we should like to give an example which illustrates some of the ideas of the primary decomposition theorem.

For example, the steering committee might announce that the group felt a topic under study should not be dropped for an additional week as there was still too much of it untouched.

If you plan to sell fresh vegetables or whole milk, for example, you should be close to a town or city.

In such a case the defendant should serve as a clear example and not have to be tied to the issue by argument.

But it should be pointed out that some of the new watering places -- Fire Island, Nantucket, Westhampton, Long Island, for example -- tend to be homogeneously Jewish.

For example, in 1693 the Philadelphia Yearly Meeting of Friends declared that its members should emancipate their slaves and in 1776 it determined to exclude from membership all who did not comply.

If the original word was capitalised, then the first letter of its abbreviation should retain the capital, for example Lev.

For example, a common claim is that individuals who are diagnosed with one of the so-called " lesser disabilities " are being " accommodated " when they should not be.

They pointed out that astrologers have only a small knowledge of astronomy and that they often do not take into account basic features such as the precession of the equinoxes which would change the position of the sun with time ; they commented on the example of Elizabeth Teissier who claimed that " the sun ends up in the same place in the sky on the same date each year " as the basis for claims that two people with the same birthday but a number of years apart should be under the same planetary influence.

' For example, Tagore's idea of these two concepts should be way above any common man's and many perceive Tagore as a ' Mahana ' Artist in the realm of literature.

For example, Barrett points out that the Pastoral Epistles are concerned that ministers of the generation of Timothy and Titus should pass on the doctrine they had received to the third generation.

*" A father should never prefer one child above another ; the example of Joseph shows what evil results may follow therefrom ".

In the simplest example, any good sold in one market should sell for the same price in another.

For example, the behavior of Job's comforters, who kept silence until he spoke to them, is the source for a norm applicable to contemporary traditional Jewish practice, that visitors to a house of mourning should not speak to the mourner until they are spoken to.

Although some of Chaplin's critics have claimed that credit for his film music should be given to the composers who worked with him, for example Raksin, who worked with Chaplin on Modern Times, has stressed Chaplin's creative position and active participation in the composing process.

We should not underestimate the significance of this point, as education was the bottom line qualification for being a junzi or " noble person ,"... her example suggests that the Confucian prescription for a meaningful life as a woman was apparently not stifling for all women.

Among the teachings of Jesus Christ in the Gospel of Luke and the Gospel of Matthew, the message to his followers that one should " Turn the other cheek " and his example in the story Pericope Adulterae, in which Jesus intervenes in the stoning of an adulteress, are generally accepted as his condemnation of physical retaliation ( though most scholars agree that the latter passage was " certainly not part of the original text of St John's Gospel ") More militant Christians consider Romans 13: 3 – 4 to support the death penalty.

It should probably be noted that clanking is an example of onomatopoeia, understandable to some English speakers, but not to all.

Over blocking can filter out material that should be acceptable under the filtering policy in effect, for example health related information may unintentionally be filtered along with porn-related material because of the Scunthorpe problem.

For example, among the Saxons of the eighth century social divisions were cast-iron, and the law punished with death the man who should presume to marry a woman of rank higher than his own.

While cyberspace should not be confused with the Internet, the term is often used to refer to objects and identities that exist largely within the communication network itself, so that a Website, for example, might be metaphorically said to " exist in cyberspace.

* Intrusion-detection systems can scan a network for people that are on the network but who should not be there or are doing things that they should not be doing, for example trying a lot of passwords to gain access to the network.