Revenue Ruling 54-17 provides that if the corporation against which a tax was assessed has since been liquidated by merger with a successor corporation, a claim for refund should be filed by the successor in the name and on behalf of the corporation which paid the tax, followed by the name of the successor corporation.

Marsden was manager of the company for ten years and manager of its successor company, the Colonial Light and Power Company, for one year.

In some exceptional cases an abbot was allowed to name his own successor.

However, there is no evidence that his son and ultimate successor, Constantius II, who was an Arian Christian, was exiled.

It was first described in 1837 as the successor to Babbage's Difference Engine, a design for a mechanical computer.

He was taught by Theodore Beza, Calvin's hand-picked successor, but after examination of the Scriptures, he rejected his teacher's theology that it is God who unconditionally elects some for salvation.

However, Braudel's informal successor as head of the school was Le Roy Ladurie, who was unable to maintain a consistent focus.

The most important was the study of the Peasants of Languedoc by Braudel's star pupil and successor Emmanuel Le Roy Ladurie.

His spiritual successor, Augustine, whose conversion was helped by Ambrose's sermons, owes more to him than to any writer except Paul.

" Alaric had made no provision for a successor, and although he had two sons, one was of age but illegitimate and the other the offspring of a legal marriage but still a child.

Ahab (; ; ) was king of Israel and the son and successor of Omri according to the Hebrew Bible.

Shortly afterwards Trajan was chosen by Nerva to be his successor, adopted with public fanfare in absentia by the old man shortly before his death.

Albert was chosen as his successor early in 1511 in the hope that his relationship to his maternal uncle, Sigismund I the Old, Grand Duke of Lithuania and King of Poland, would facilitate a settlement of the disputes over eastern Prussia, which had been held by the Order under Polish suzerainty since the Second Peace of Thorn ( 1466 ).

Germanicus was always favored by his great uncle and hoped that he would succeed Tiberius, who had been adopted by Augustus as his heir and successor.

Lucius ’ name was changed to Nero Claudius Caesar Drusus Germanicus and he became Claudius ’ s adopted son, heir and recognised successor.

For instance, in 51, Agrippina ordered the execution of Britannicus ’ tutor Sosibius because he had confronted her and was outraged by Claudius ’ adoption of Nero and his choice of Nero as successor, instead of choosing his own son Britannicus.

Manishtushu's son and successor, Naram-Sin ( 2254 – 2218 BC ) ( Beloved of Sin ), assumed the imperial title " King Naram-Sin, king of the four quarters ( Lugal Naram-Sîn, Šar kibrat ' arbaim )", and, like his grandfather, was addressed as " the god ( Sumerian

He was the pupil and successor of Gorgias and taught at Athens at the same time as Isocrates, whose rival and opponent he was.

The story of Ealdred being deposed comes from the Vita Edwardi, a life of Edward the Confessor, but the Vita Wulfstani, an account of the life of Ealdred's successor at Worcester, Wulfstan, says that Nicholas refused the pallium until a promise to find a replacement for Worcester was given by Ealdred.

In the early Renaissance his doctrine of the soul's mortality was adopted by Pietro Pomponazzi ( against the Thomists and the Averroists ), and by his successor Cesare Cremonini.

McEwen retired in January 1971, and his successor, Doug Anthony, told the Liberals that the veto no longer applied.

His successor, Doug Anthony, discontinued the veto against McMahon.

His successor, Doug Anthony, said that the Country Party's objections to McMahon no longer held, finally freeing the Liberals to replace Gorton with McMahon within two months.

Wedgwood was chairman ; also present were William Townsend Aiton ( successor to his father, William Aiton, as Superintendent of Kew Gardens ), Sir Joseph Banks ( President of the Royal Society ), James Dickson ( a nurseryman ), William Forsyth ( Superintendent of the gardens of St. James's Palace and Kensington Palace ), Charles Francis Greville ( a Lord of the Admiralty ) and Richard Anthony Salisbury, who was to become the Secretary of the new society.

Anthony Eden succeeded Churchill as Prime Minister not because he had been Deputy Prime Minister, but because he had long been seen as Churchill's heir apparent and natural successor.

Five months later, however, the Foreign Secretary, Anthony Crosland died suddenly and Owen was appointed his successor.

Cooper was the eldest son and successor of Sir John Cooper, 1st Baronet, of Rockbourne in Hampshire, and his mother was the former Anne Ashley, daughter and sole heiress of Sir Anthony Ashley, 1st Baronet.

Kaku has appeared in many forms of media and on many programs and networks, including Good Morning America, The Screen Savers, Larry King Live, 60 Minutes, Imus In The Morning, Nightline, 20 / 20, Naked Science, CNN, ABC News, CBS News, NBC News, Al Jazeera English, Fox News Channel, The History Channel, Conan, The Science Channel, The Discovery Channel, TLC, Countdown with Keith Olbermann, The Colbert Report, The Art Bell Show and its successor, Coast To Coast AM, BBC World News America, The Opie & Anthony Show, The Covino & Rich Show, Head Rush, Late Show with David Letterman, and Real Time with Bill Maher.

When McEwen retired in 1971, Anthony was duly chosen as his successor, becoming Minister for Trade and Industry and Deputy Prime Minister in the governments of John Gorton and William McMahon.

Gambino later continued the alliance with Tramunti's successor, Anthony Corallo.

* Goodbye to Thailand, Sir Anthony Rumbold to Mr. Brown, 18 July, 1967: In Paragraph 9, a departing UK ambassador's advice to his successor in re Dr. Puey

Churchill's successor as Prime Minister, Anthony Eden, objected to the BBC's reporting of the 1956 Suez Crisis.

Beaven was elected to the provincial legislature in 1871, the year of union with Canada and served in the cabinets of De Cosmos and his successor George Anthony Walkem as chief commissioner of land and works.

Although Mayor Daley died, his successor Michael Anthony Bilandic approved the race and got Kelly on board.

During her editorship she let 79 go and engaged 50 new writers and editors including most of whom remain to this day: David Remnick ( whom she nominated as her successor ), Malcolm Gladwell, Anthony Lane, Jane Mayer, Jeffrey Toobin, Hendrik Hertzberg, Simon Schama, Lawrence Wright, Connie Bruck, John Lahr and editors Pamela McCarthy and Dorothy Wickenden.

He replaced the retiring Anthony Bevilacqua, who praised his successor as " a man ... known for his loyalty to the Holy Father and for his unwavering fidelity to the teachings of the Church.

Macleod died shortly after the Conservatives took power in 1970, but Cockfield went on to advise Anthony Barber, Macleod's successor as Chancellor of the Exchequer, until 1973.

This deal had one little problem, in October 1980 as papers were signed Pope John Paul II appointed Bishop James Hickey as Archbishop of Washington, DC, so Hickey's successor Bishop Anthony Pilla went with deal.

Construction took place under the watchful eye of the Irish-born Bishop Michael Anthony Fleming, the Vicar-Apostolic and first Bishop of Newfoundland and later under the eye of his successor, Bishop John Mullock.

Following Sir Anthony Dowell's retirement as Artistic Director of the Royal Ballet in 2001, the board of the Royal Opera House announced Stretton as his successor, with a three year contract, however he resigned the post after 13 months, in September 2002.

The task of editing Image of the Fendahl fell to his successor Anthony Read.

He served under Sir Anthony Eden as Minister of State for the Colonies between 1955 and 1956 and under Eden and his successor, Harold Macmillan, as Secretary of State for War from 1956 to 1958.

Anthony Barrett suggests that Narcissus ' intention was to allow Claudius reason to pick Faustus Cornelius Sulla Felix, the husband of Claudius and Aelia's daughter Claudia Antonia, as his successor rather than the hostile Britannicus.