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.

According to Gay, Herbert had relatively few followers, and it was not until the 1680s that Herbert found a true successor in Charles Blount ( 1654 – 1693 ).

Besides appointing Weizsäcker State Secretary, Ribbentrop fired Ulrich von Hassell as Ambassador to Italy and replaced him with Mackensen, appointed Herbert von Dirksen to London to serve as his successor as Ambassador to Britain and prompted the military attaché in Tokyo General Eugen Ott to Ambassador to replace Dirksen.

Hugh's motives are unknown, but it is presumed that he acted to forestall Rudolph's brother and successor as Duke of Burgundy, Hugh the Black, from taking the French throne, or to prevent it from falling into the grasping hands of Herbert II of Vermandois or Richard the Fearless, Duke of Normandy.

Dulles served from July 7, 1949, to November 8, 1949, when a successor, Herbert Lehman, was elected, having beaten Dulles in a special election to fill the senate vacancy.

Unfortunately for posterity's knowledge of English Renaissance theatre, neither Tilney nor Buck kept the detailed records that would be produced by their successor, Sir Henry Herbert.

At the Battle of Omdurman ( 2 September 1898 ), an army commanded by the British Gen. Sir Herbert Kitchener defeated the army of Abdullah al-Taashi, the successor to the self-proclaimed Mahdi Muhammad Ahmad.

Gatti-Casazza's successor as General Manager was the former Met bass Herbert Witherspoon, but barely six weeks into his term he collapsed dead at his desk from a heart attack.

( They were related to the Herberts who were the Earls of Pembroke, prominent figures in English government and society throughout the Jacobean and Caroline eras — William Herbert, 3rd Earl of Pembroke, and his brother and successor Philip Herbert, 4th Earl of Pembroke, Lords Chamberlain.

These include Alexander Wadsworth Longfellow and Frank Alden ( Longfellow, Alden & Harlow of Boston & Pittsburgh ); George Shepley and Charles Coolidge ( Richardson's former employees, and his successor firm, Shepley, Rutan & Coolidge of Boston ); and Herbert Burdett ( Marling & Burdett of Buffalo ).

With Elizabeth Herbert, whom he married on 2 June 1492, he had one son, Henry Somerset, 2nd Earl of Worcester, his heir and successor and one daughter Elizabeth, wife of Sir John Savage, Knt., and Sir William Brereton.

They finished season 1913 – 14 in 4th place, only for Ashworth to move to Stockport County, leaving his successor Herbert Bamlett to take the team to its best ever league placing the season after, when they finished runners-up

Herbert Wehner, the previous Leader of the Parliamentary SPD, nominated him as his successor, and he held that office until 1991.

In an interview published in the Muhammad Speaks newspaper and conducted by his brother Jabir Herbert Muhammad, Mohammed described his role as successor to their father as that of a Mujeddid ( Mujaddid ), one who would watch over the new Islam or community.

He worked with Arthur Greenwood, and against Herbert Morrison, who favoured Lord Halifax as successor, to convince Attlee and the party's Executive to support Churchill.

* 1992 Herbert Samuel: A Political Life, a political biography of the First High Commissioner under the British Mandate in Palestine and the successor to Lloyd George as leader of the British Liberal Party.

His successor was Herbert B. Barks, Sr., who would remained as headmaster for the next thirty-five years.

Murray began to compile a collection of books and pamphlets authored by African Americans at the request of Herbert Putnam, the successor to Spofford.

After the sudden death of legendary Arsenal boss Herbert Chapman earlier in January 1934, Allison was appointed Chapman's full-time successor in the summer of that year.

* Calvin Coolidge was quoted as saying of his successor Herbert Hoover ; " for six years that man has given me unsolicited advice — all of it bad.

He had designated his nephew, Frederick von Staufen duke of Swabia, also known as Frederick II, Duke of Swabia as his successor.

In September 1933 Dollfuss merged his Christian Social Party with elements of other nationalist and conservative groups, including the Heimwehr, which encompassed many workers who were unhappy with the radical leadership of the socialist party, to form the Vaterländische Front, though the Heimwehr continued to exist as an independent organization until 1936, when Dollfuss ' successor Kurt von Schuschnigg forcibly merged it into the Front, instead creating the unabidingly loyal Frontmiliz as paramilitary task force.

Krupp was also held in high esteem by the kaiser, who dismissed Julius von Verdy du Vernois and his successor Hans von Kaltenborn for rejecting Krupp's design of the C-96 field gun, quipping, “ I ’ ve canned three War Ministers because of Krupp, and still they don ’ t catch on !”

As well, von Siebold's assistant and later successor, Heinrich Bürger ( 1806 – 1858 ), proved to be indispensable in carrying on von Siebold's work in Japan.

After Grand Master Paul von Rusdorf died in 1441, his successor, Konrad von Erlichshausen, continued to negotiate a compromise until his own death in 1449.

In 1764 a porcelain factory was started in Fulda under Prince-Bishop, Prince-Abbot Heinrich von Bibra, but shortly after his death it was closed down in 1789 by his successor, Prince-Bishop, Prince-Abbot Adalbert von Harstall.

Konstantin von Neurath's chief defence strategy was predicated on the fact that his successor and fellow defendant Joachim von Ribbentrop was more culpable for the atrocities committed in the Nazi state.

In 1806 one of the most influential of the German clerics, Karl von Dalberg, then prince-bishop of Regensburg, chose him to be his coadjutor and designated him as his successor.

Brüning supported his party's determined opposition to his successor, Franz von Papen, and also of re-establishing a working parliament by cooperation with the National Socialists, negotiating with Gregor Strasser.

In 1507, his successor Balthasar von Blumeneck sold Gundelfingen again, this time to the Markgraf Christoph von Baden.

His death, which resulted in the monarchist Paul von Hindenburg as his Presidential successor, is seen as an important break in the Weimar Republic, which ended less than a decade later.

In addition, von Freytag was seriously ill, and Ernest was unwilling to serve under his likely successor, General von Wallmoden.

Most early versions fall into one of two branches, the " courtly " branch represented in the retellings of the Anglo-Norman poet Thomas of Britain and his German successor Gottfried von Strassburg, and the " common " branch, including the works of the French poet Béroul and the German poet Eilhart von Oberge.

Since 1654 the widely destroyed castle was rebuilt by prince-bishop Theodor Adolf von der Recke and his successor Ferdinand von Fürstenberg.