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.

He was the second son of King Sancho Ramírez and successor of his brother Peter I.

* Peter IV ( 1319 – 1387 ), successor.

On 2 May 373, having consecrated Peter II, one of his presbyters as his successor, Athanasius died quietly in his house.

In the Catholic Church, the Pope is regarded as the successor of Saint Peter, the Apostle.

Catholics recognize the pope as a successor to Saint Peter, whom, according to Roman Catholic teaching, Jesus named as the " shepherd " and " rock " of the Catholic Church, which according to Catholic dogma is the one true Church founded by Christ.

Peter never bore the title of " pope ", which came into use three centuries later, but Catholics traditionally recognize him as the first pope, while official declarations of the Church only speak of the popes as holding within the college of the Bishops a role analogous to that held by Peter within the college of the Apostles, of which the college of the Bishops, a distinct entity, is the successor.

The Catholic Church teaches that Jesus personally appointed Peter as leader of the Church and in its dogmatic constitution Lumen Gentium makes a clear distinction between apostles and bishops, presenting the latter as the successors of the former, with the pope as successor of Peter in that he is head of the bishops as Peter was head of the apostles.

If anyone says that it is not from the institution of Christ the Lord Himself, or by divine right that the blessed Peter has perpetual successors in the primacy over the universal Church, or that the Roman Pontiff is not the successor of blessed Peter in the same primacy, let him be anathema.

The infallibility promised to the Church resides also in the body of Bishops, when that body exercises the supreme magisterium with the successor of Peter.

) accept the doctrine of Apostolic Succession and, to varying extents, papal claims to a primacy of honour while generally rejecting that the pope is the successor to Peter in any unique sense not true of any other bishop.

Already, these men sensed a successor to Engelbert Kaempfer and Carl Peter Thunberg ( author of ), both former resident physicians at Dejima.

Church of Rome after Peter ", while the Liberian Catalogue presents Peter as the first Bishop of Rome and Linus as his successor in the same office.

The Liber Pontificalis also presents a list that makes Linus the second in the line of bishops of Rome, after Peter ; but at the same time it states that Peter ordained two bishops, Linus and Cletus, for the priestly service of the community, devoting himself instead to prayer and preaching, and that it was to Clement that he entrusted the Church as a whole, appointing him as his successor.

Tertullian too makes Clement the successor of Peter.

Cletus is given as Linus's successor by Irenaeus and the others cited above who present Linus either as the first bishop of Rome or, if they give Peter as the first, as the second.

He was the ninth successor of Saint Peter.

* The 1870 Dogmatic Constitution Pastor Aeternus of the First Vatican Council reaffirmed that " it has always been necessary for every Church, e. g., the faithful throughout the world — to be in agreement with ( the Roman Church ) because of its preeminent authority " and that consequently the bishop whom the Church in Rome acknowledges as its head " is the successor of blessed Peter, the prince of the apostles, true vicar of Christ, head of the whole Church and father and teacher of all Christian people.

' This Church, constituted and organized as a society in the present world, subsists in the Catholic Church, which is governed by the successor of Peter and by the bishops in communion with him " ( Lumen Gentium, 8 ).

This college was headed by the successor of St. Peter.

Mr. Sulzberger's successor as publisher is Mr. Orvil E. Dryfoos, who is president of the New York Times Co., and who has been with the Times since 1942.

He acquired much favor with the Emperor Hadrian, who adopted him as his son and successor on 25 February 138, after the death of his first adopted son Lucius Aelius, on the condition that Antoninus would in turn adopt Marcus Annius Verus, the son of his wife's brother, and Lucius, son of Aelius Verus, who afterwards became the emperors Marcus Aurelius and Lucius Verus.

When the Gothic campaign ended in Roman victory at the Battle of Naissus in September, Gallienus ' successor Claudius II Gothicus turned north to deal with the Alemanni, who were swarming over all Italy north of the Po River.

" Ever since the time of my ancestor Ali, the first Imam, that is to say over a period of thirteen hundred years, it has always been the tradition of our family that each Imam chooses his successor at his absolute and unfettered discretion from amongst any of his descendants, whether they be sons or remote male issue and in these circumstances and in view of the fundamentally altered conditions in the world in very recent years due to the great changes which have taken place including the discoveries of atomic science, I am convinced that it is in the best interest of the Shia Muslim Ismailia Community that I should be succeeded by a young man who has been brought up and developed during recent years and in the midst of the new age and who brings a new outlook on life to his office as Imam.

The coup failed in the face of opposition from a majority of the Lombards, who elected Cleph as Alboin's successor, forcing Helmichis and Rosamund to flee to Ravenna under imperial protection.

During this time, Alexios was rumored to be the lover of Empress Maria of Alania, the daughter of King Bagrat IV of Georgia, who had been successively married to Michael VII Doukas and his successor Nikephoros III Botaneiates, renowned for her beauty.

His death was mourned in the country, by the people who loved the king, and by the nobles who were starting to fear his successor.

The Calendar of Saints states that her first husband was poisoned by the holder of real power, his successor, Berengar of Ivrea, who attempted to cement his political power by forcing her to marry his son, Adalbert ; when she refused and fled, she was tracked down and imprisoned for four months at Como.

Under Grimond ( who retired in 1967 ) and his successor, Jeremy Thorpe, the Liberals regained the status of a serious third force in British politics, polling up to 20 % of the vote but unable to break the duopoly of Labour and Conservative and win more than fourteen seats in the Commons.

When Chilperic II died the following year ( 720 ), Charles appointed as his successor the son of Dagobert III, Theuderic IV, who was still a minor, and who occupied the throne from 720 to 737.

Garrett, Graham's presumed successor, did not play a single game for Cleveland, who traded him to Green Bay, brought him back three years later, then released him for good after he could not overcome a stutter that made calling plays in the huddle difficult.

His successor as manager is Jim Tracy, who was originally hired as bench coach for the Colorado Rockies in November 2008.

Most accounts of Cyril place him in better light like Theodoret of Cyrrhus who referred to Cyril as “ an earnest champion of the apostolic decrees of Nicaea and says nothing about Arian conspiracy to make him Maximus successor ”.

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.

The most recent Coptic Orthodox Pope of Alexandria and the Patriarch of All Africa on the Holy See of Saint Mark was Pope Shenouda III, who died on March 17, 2012, for whom a successor has not yet been chosen.

Bishops were supported by their two assistants: a filius maior ( typically the successor ) and a filius minor, who were further assisted by deacons.