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.

Cuauhtémoc took power in 1520 as successor of Cuitláhuac and was a cousin of the former emperor Moctezuma II, and his young wife, who would later be known as Isabel Moctezuma, was one of Moctezuma's daughters.

His successor, Prince Shiraka ( Emperor Seinei ), was his son by his wife Kazuraki no Karahime.

The wife of this ' Minos I ' was said to be Itone ( daughter of Lyctius ) or Crete ( a nymph or daughter of his stepfather Asterion ), and he had a single son named Lycastus, his successor as King of Crete.

One story, deriving from the Vita Edwardi, a biography of Edward, claims that Edward was attended by his wife Edith, Harold, Archbishop Stigand, and Robert FitzWimarc, and that the king named Harold as his successor.

* Claudius accepts Nero as his successor, to the detriment of Britannicus, his son by his first wife, Valeria Messalina.

By his second wife, Barbara of Celje, he left an only daughter, Elisabeth of Luxembourg, who was married to Albert V, duke of Austria ( later German king as Albert II ) whom Sigismund named as his successor.

His will named the 16-year old Philip, grandson of Charles ' half-sister Maria Theresa of Spain, the first wife of Louis XIV, as his successor.

Le Pen however refused to designate Mégret as his successor elect, and instead made his wife Jany the leader of the FN list for the upcoming European election.

After the death of Saul, Abner took her as wife, resulting in a quarrel between him and Saul's son and successor, Ishbosheth.

When Michael's wife Prokopia failed to persuade her brother to name Michael as his successor, Michael's supporters forced Staurakios to abdicate in his favor on 2 October 811.

Michael V ( Greek: Μιχαήλ Ε ΄, Mikhaēl V ), ( 1015 – 24 August 1042 ), was Byzantine emperor for 4 months in 1041 – 1042, as the nephew and successor of Michael IV and the adoptive son of his wife, the Empress Zoe.

Mao's wife Jiang Qing, meanwhile, had formed an informal radical political alliance with Shanghai revolution organizer Wang Hongwen, who seems to have gained Mao's favour as a possible successor, as well as Shanghai Revolutionary Committee Chairman Zhang Chunqiao and propaganda writer Yao Wenyuan, all of whom were elevated to the Politburo by the 10th Congress.

Seleucus also took his future wife, the Persian princess Apama ( daughter of Spitamenes ), with him into India as his mistress, where she gave birth to his bastard eldest son and successor Antiochus I Soter ( 325 BC ).

:* Tara ( Ramayana ), the wife of the monkey king Vali, who married Vali's brother and successor, Sugriva, after Vali's death

He was the son and successor of Sancho V Ramírez by his first wife, Isabella of Urgell.

With the influence of the first director, Jules Cohen ( who was instrumental in bringing Adelina Patti ) and the fortunate combination of Raoul Gunsbourg, the new director from 1883, and Princess Alice, the opera-loving American wife of Charles III's successor, Albert I, the company was thrust onto the world's opera community stage.

While in Rome he had met Henry Petty-Fitzmaurice, 3rd Marquess of Lansdowne, through whom he met Henry Vassall-Fox, 3rd Baron Holland and his wife Elizabeth Fox, Baroness Holland, their London home, Holland House was the centre of the Whig Party ( Barry remained a lifelong supporter of the Liberal party, the successor to the Whig Party ), Barry was invited to the gatherings at the house, and there met many of the prominent members of the group ; this led to many of his subsequent commissions.

Wu was a concubine of Emperor Taizong ; and, after his death she then married Taizong's successor and 9th son, Emperor Gaozong, officially becoming Gaozong's furen ( variously translated as " empress ", " wife ", or " first consort "), in 655, although having considerable political power previous to this.

He had also one child by his second wife, Stephanie of Armenia, a son named as successor in Armenia, but died in childhood.

Weyl left Zürich in 1930 to become Hilbert's successor at Göttingen, leaving when the Nazis assumed power in 1933, particularly as his wife was Jewish.

Firstly, because of his involvement in the Battle of Siffin against Ali, whom the Shia Muslims believe was Muhammad's true successor ( see Succession to Muhammad ); secondly, for the breaking of the treaty he made with Hasan ibn Ali, after the death of Hassan ibn Ali, one of broken terms being appointing his son Yazid as his successor ; thirdly, on account of his responsibility for the killing of Hasan ibn Ali by alluring his wife Ja ' dah binte Ash ' as to poison him ; and fourthly by distorting Islam to match his unislamic rule.

The ten years that followed were not happy ones for Mantegna and Mantua: his character grew irritable, his son Bernardino died, as well as the marquis Ludovico, his wife Barbara and his successor Federico ( who had declared Mantegna cavaliere, " knight " ).

When he was Leader of the Opposition, Bruce's successor James Scullin ( 1929 – 32 ) had objected to the cost of running The Lodge and, true to his word, he and his wife lived at the Hotel Canberra ( now the Hyatt Hotel ) during his Prime Ministership.

Kirchner remained a highly influential politician during the term of his successor and wife Cristina Fernández de Kirchner.