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.

After his election, he made Luigi Maglione his successor as Cardinal Secretary of State.

The antipope Clement VII died at Avignon on 16 September 1394, but the French cardinals quickly elected a successor on 28 September: Cardinal Pedro de Luna, who took the name Benedict XIII.

He would have resigned the papacy and recommended a successor ( Cardinal Giovanni di San Paolo, OSB ) shortly before his death, but was not allowed to do so by the cardinals.

Instead, it elected Cardinal Giovanni Battista Pamphili as his successor at the papal conclave of 1644, who took the name of Innocent X.

Cardinal Franco Ferrucci then crowned himself as Benedict VI's successor, becoming Antipope Boniface VII.

He died in 1642 before the conclusion of that conflict, having groomed Cardinal Jules Mazarin as a successor.

In 1635, Cardinal Richelieu created the Compagnie des Îles de l ' Amérique ( Company of the Isles of America, the successor to the Compagnie de Saint-Christophe ).

John Paul II's successor, Pope Benedict XVI, removed the custom of holding beatification rites in the Vatican with the Pope presiding ; they can now be held in the location where the subject lived with the Cardinal Prefect of the Congregation for the Causes of Saints designated to preside over the ceremony as Papal Delegate.

In 1984, with the support of Cooke's successor, Archbishop ( and future cardinal ) John Joseph O ' Connor, the Cardinal Cooke Guild was established.

In 2010, Daly's successor as Roman Catholic Archbishop of Armagh, Cardinal Seán Brady, faced " huge pressure to resign " after he admitted that in 1975 he witnessed two teenage boys sign oaths of silence after testifying in a Church inquiry against Smyth.

At the cardinal's death in 1642, the company passed to his successor Cardinal Mazarin.

The land was acquired in 1884 by Wiseman's successor, Cardinal Manning, having previously been occupied by the second Tothill Fields Bridewell prison.

After two false starts in 1867 ( under architect Henry Clutton ) and 1892 ( architect Baron von Herstel ), construction started in 1895 under Manning's successor, the third archbishop Cardinal Vaughan with John Francis Bentley as architect, and built in a style heavily influenced by Byzantine architecture.

During Cardinal Mazarin's enforced absence from the court Digby aspired to become his successor.

While his successor in Nardò, Corrado Ursi, went on to become Archbishop of Naples and a Cardinal, Minerva continued in Lecce, which was elevated to an archdiocese in 1980, and retired in 1981.

For most of the reign of Louis XIV ( 1643 – 1715 ), France was the dominant power in Europe, aided by the diplomacy of Richelieu's successor ( 1642 – 1661 ) Cardinal Mazarin and the economic policies ( 1661 – 1683 ) of Colbert.

The Bishop-Prince Wenzelaus von Thun ( 1664 – 73 ) began the new cathedral which was completed thirty years later by his successor Cardinal John Philip von Lamberg.

The Cardinal is the successor of several previous trains, primarily the New York Central ( later Penn Central ) James Whitcomb Riley and the Chesapeake and Ohio Railway ( C & O ) George Washington.

Following this Protestant defeat, the castle was substantially rebuilt by Archbishop John Hamilton, the illegitimate brother of Regent Arran, and successor to Dr. David Cardinal Beaton.

Pope Benedict accepted Cardinal Tettamanzi's resignation on the 54th anniversary of his ordination to the priesthood and appointed Angelo Scola, until then Cardinal Patriarch of Venice, as his successor.

In 1630 the Cardinal Infante's aunt Isabella Clara Eugenia planned to make him her successor as governor of the Spanish Netherlands.

On 7 December 2011 his retirement was accepted by Pope Benedict XVI ; Cardinal Francisco Robles Ortega was appointed his successor.

He was also the eventual successor to Cardinal Marchisano's other posts at the Vatican.