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.

Kennan's influence rapidly declined under Secretary of State Dean Acheson, the successor of the ailing George Marshall in 1949 and 1950.

On 21 May 2008, the club confirmed that they had parted company with manager Phil Starbuck and that former Wolverhampton Wanderers, Exeter City and Torquay United player Dean Edwards, had been appointed as Starbuck's successor working alongside Stephen Price, the club's chairman.

But some commentators hold that the college of cardinals or at least its Dean must be informed, since the cardinals must be absolutely certain that the Pope has renounced the dignity before they can validly proceed to elect a successor.

Joseph Armstrong's early death in 1877 meant that the next phase of motive power design was the responsibility of William Dean, his assistant and successor.

Dean had worked under Armstrong on and off for 22 years before becoming his successor and he perpetuated his locomotive policy for some time.

Dean Smith unexpectedly retired as head basketball coach at North Carolina just two months before the start of the 1997-98 season, and Guthridge was named his successor.

He remains Dean of the House and presided over the Commons when it chose Andrew Scheer to be Milliken's successor as speaker on June 2, 2011.

He was then about seventy-nine years of age ; and Clement IX, when making him a member of the Sacred College, said to him: " You will be our successor.

It is the direct successor of the Sacred Congregation for the Discipline of the Sacraments ( Sacra Congregatio de Disciplina Sacramentorum ) ( 1908 – 1969 ).

* Jean Grégoire de La Trinité, alias Jean-Gaston Tremblay, from Canada also proclaimed himself Pope Gregory XVII back in 1968 ; however, Tremblay usually styles himself Pope John-Gregory XVII and further, that he is the self styled successor of an ultra-modernist French antipope, Michel Colin ( former Roman Catholic priest of the Sacred Heart missionaries ), founder of the Renovated Church of Christ in 1951 and who went under the name Clement XV since ca.

His successor Guibert, climbing the Butte Montmartre in October 1872, was reported to have had a vision, as clouds dispersed over the panorama: " It is here, it is here where the martyrs are, it is here that the Sacred Heart must reign so that it can beckon all to come ".

His successor Pope Benedict XV, appointed him as Secretary of State, switching him with Rafael Merry del Val, who held this position during the pontification of Pius X and was now moved to be Secretary of the Sacred Congregation of the Holy Office.

The congregation is the direct successor of the Sacred Congregation for the Discipline of the Sacraments ( Sacra Congregatio de Disciplina Sacramentorum ) ( 1908 – 1969 ).

During the sede vacante, the period between a pope's death and the election of his successor, the day-to-day governance of the Church as a whole is in the hands of the College of Cardinals.

His successor is Mr. John Anderson Fry, formerly the president of Franklin & Marshall College and the Executive Vice President of University of Pennsylvania.

A number of facilities at Pasadena City College ( successor to PJC ) are named in Robinson's honor, including Robinson Field, a football / soccer / track facility named jointly for Robinson and his brother Mack.

Before his death he had urged the College of Cardinals to elect Giovanni di San Paolo as his successor, but Lotario de ' Conti was elected pope on the very day on which Celestine III died.

For lack of a successor, the Anglo-Chinese College ceased to operate.

In May 1805, Bernard Hodgson, last Principal of Hertford College died, and no suitable successor could be found and agreed upon.

This achievement brought him the reputation that secured his election as successor to Louis Jacques Thénard in the chair of chemistry at the faculty of sciences in Paris, and in 1851 he was appointed professor of chemistry at the College de France, where he had M. P. E.

From 1854 to 1861 he was an organist at St Paul's Church in his native town and, as successor to John Stainer, in 1872 at Magdalen College, Oxford, where he remained for ten years.

Loyola Marymount University traces its history through Loyola University, founded in 1911 as the successor to St. Vincent's College which was founded in 1865, and Marymount College, founded in 1933 with its roots in Marymount School which was founded in 1923.

It received its royal charter in 1900 as a successor to Birmingham Medical School ( 1825 ) and Mason Science College ( 1875 ).

Loyalists were forced to abandon their King's College in New York, which was seized by the rebels and renamed Columbia University ; whether the newer is meant to be the successor of the older is a matter of debate.

* Hobart and William Smith Colleges, the successor institution to Geneva College.

In 1974, he went to the Pontifical North American College in Rome, where he attended lectures on the Second Vatican Council given by his future successor, Edward Egan.

*" Hommage à Gaston Paris " ( 1903 ), the opening lecture of his successor, Joseph Bédier, in the chair of medieval literature at the College de France ;

In 1859 he was appointed successor to Brewster in the principalship of the United College of St. Andrews, a position which he held until his death at Clifton in 1868.

Allen's foundations at Douai survives today in a seminary, one Allen Hall, in the Borough and District of Chelsea, in London, the successor in spirit to Saint Edmund's College, Ware.

In 1903 a new preparatory school was opened at Royal Naval College, Osborne, which was Queen Victoria's favorite residence but was not a favorite of her successor Edward VII who had donated it to the nation in 1902.

From 1924 to 1929, Kempff took over the direction of the Stuttgart College of Music as a successor of Max Pauer.

The manuscript was owned between 1769 and 2012 by the British Province of the Society of Jesus, and for most of this period was in the library of Stonyhurst College, Lancashire, successor to the Liège college.

By the early 20th century, it was described as a " sleepy little hamlet ", known best for the College of William and Mary and Eastern State Hospital, which was the successor to the country's first mental hospital, as well as its fading memories and deteriorating colonial sites.

In addition the Company supports and maintains its longstanding connection with the Institute for Creative Leather Technologies ( now a part of the University of Northampton ), successor to the college which the Company founded at Bermondsey in 1909 as Leathersellers ' Technical College.

When Nathaniel Eaton was dismissed in 1639 as master of the recently-established Harvard College, in Cambridge, Massachusetts, Dunster was appointed as his successor.