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.

The hardware of the BBC Micro was emulated by a single customized ULA chip designed by Acorn in conjunction with Ferranti.

It was used to write software for both the Ferranti and GEC computers from 1971 onwards.

In the mid-1960s, a successor to the EDSAC 2 was planned, but the move was instead made to the Titan, a prototype Atlas 2 — the latter having been developed from the Atlas Computer of the University of Manchester, Ferranti, and Plessey.

He was also consultant to the Marconi Wireless Telegraph Company, Swan Company, Ferranti, Edison Telephone, and later the Edison Electric Light Company.

However, the Manchester Mark 1, which used Williams tubes, was successfully commercialised as the Ferranti Mark 1.

The first disposable diaper was invented and patented in 1948 by Valerie Hunter Gordon ( née de Ferranti ), granddaughter of inventor Sebastian Ziani de Ferranti.

He then enrolled at King's College, Cambridge, graduating in 1957, Milner first worked as a schoolteacher then as a programmer at Ferranti, before entering academia at City University, London, then Swansea University, Stanford University, and from 1973 at the University of Edinburgh, where he was a co-founder of the Laboratory for Foundations of Computer Science ( LFCS ).

COWSEL was initially implemented on a Ferranti Pegasus computer at the University of Leeds and on a Stantec Zebra at the Bradford Institute of Technology ; later, Rod Burstall implemented it on an Elliot 4120 at the University of Edinburgh.

On 11 August 1994 it bought Ferranti Satcomms ( from administration ), which was based in Poynton in Cheshire.

In 1994, it was sold to Matra Marconi Space, which also acquired Ferranti Satcomms at the same time.

It was headed by Marconi Underwater Systems Limited as Prime Contractor with Ferranti Computer Systems Ltd and Gresham Lion as major sub-contractors.

Barry de Ferranti, a pioneer involved in the construction of SILLIAC described the main cabinet of the computer as about 2 metres high, 1 metre deep and 5 metres long with glass panels at the front and light switches that indicated what was going on inside.

The head office of Ferranti Thomson Sonar Systems, was located on the Redfields Industrial Estate, to the south of the town.

It is currently proposed for demolition and replacement with blocks of flats The town was also the home of Racal and Ferranti Computer Systems Ltd.

The first computer to support paging was the Atlas, jointly developed by Ferranti, the University of Manchester and Plessey.

The next computer for his laboratory was the Titan, a joint venture with Ferranti Ltd begun in 1963.

Although the TRF design heralds from the early years of radio and has been largely superseded by superheterodyne and other circuits, it was ' resurrected ' in 1972 in silicon as the ZN414 TRF radio integrated circuit from Ferranti, thus affording the design a new lease of life in hobbyist radio projects, kits and some commercial products.

Its primary feature of interest is Baslow Hall, which was once occupied by Sebastian Ziani de Ferranti, the radio and electrical pioneer and inventor, and next by George Kenning.

The locally quarried gritstone has weathered nicely over the past 90 years and the house looks as though it belongs to the 17th Century. In 1913 the house was bought by the famous electrical engineer and inventor Sebastian Ziani de Ferranti, whose seventh and last child, Yvonne, was born at the Hall in July 1914. That the Ferranti ’ s were happy here is clear from Mrs de Ferranti ’ s charming biography of her husband, but it is equally evident that life at the Hall had its hazards, largely because ‘ Basti ’( as Mrs Ferranti affectionately called her husband ), could not confine his passion for electricity to working hours.

She read everything else she could get her hands on, including an article ( she thinks it was in the Atlantic Monthly ) by Mark Twain on `` White Slavery ''.

Then there was Mark Howe and there was Henry Dwight Sedgwick, an accomplished man of letters who wrote in the spirit of Montaigne and produced in the end a formidable body of work.

Of Mark Antony De Wolfe Howe the philosopher Whitehead said the Earth's first visitors to Mars should be persons likely to make a good impression, and when he was asked, `` Whom would you send ''??

`` When Mickey went to the Yankees '', says Mark Freeman, an ex-Yankee pitcher who sells mutual funds in Denver, `` DiMaggio still was playing and every day Mickey would go by his locker, just aching for some word of encouragement from this great man, this hero of his.

Mark Twain was a prominent American author of the 19th century.

Mark J. Hudson Professor of Anthropology at Nishikyushu University, Kanzaki, Saga, Japan, said Japan was settled by a " Proto-Mongoloid " population in the Pleistocene who became the Jōmon and their features can be seen in the Ainu and Okinawan people.

Antonia Minor was the second daughter born to Octavia Minor and triumvir Mark Antony, hence Antonia ’ s maternal uncle was Augustus.

Antonia Minor was a daughter to Octavia the Younger by her second marriage to triumvir Mark Antony, and Octavia was the second eldest sister and full-blooded sister of Augustus.

Antonia Major was the elder sister to Antonia Minor, and the first daughter of Octavia Minor and Mark Antony.

An axiomatic approach to Kolmogorov complexity based on Blum axioms ( Blum 1967 ) was introduced by Mark Burgin in the paper presented for publication by Andrey Kolmogorov ( Burgin 1982 ).

Carnegie also opposed the annexation of Cuba by the United States and in this, was successful with many other conservatives who founded an anti-imperialist league that included former presidents of the United States, Grover Cleveland and Benjamin Harrison, and literary figures like Mark Twain.

Tank or " landship " development, originally conducted by the British Navy under the auspices of the Landships Committee was sponsored by the First Lord of the Admiralty, Winston Churchill and proceeded through a number of prototypes culminating in the Mark I tank prototype, named Mother.

The first tank to engage in battle was designated D1, a British Mark I, during the Battle of Flers-Courcelette ( part of the Somme Offensive ) on 15 September 1916.

The second strike was resolved after the province's labour minister, Mark Parent, appointed a mediator, on 1 November, to facilitate an agreement.

Mark Lynn-Baker played Fatty ; Michael Gross was Trinity Moses.

In painting, there was only a portrait of Hieronymus Holtzschuher, a Madonna and Child ( 1526 ), Salvator Mundi ( 1526 ), and two panels showing St. John with St. Peter in background and St. Paul with St. Mark in the background.

A similar confusion occurs in Gospel of Mark 2: 26: In reporting Jesus ' words, the evangelist confused Abiathar with Ahimelech, a mistake into which he was led by the constant association of David ‘ s name with Abiathar.

It was directed by Sean Mathias, with set design by Stephen Brimson Lewis, costumes by Nicky Gillibrand, lighting by Mark Henderson and choreography by Wayne McGregor.

The musical was also revived with great success in 1996, starring Nathan Lane as Pseudolus ( replaced later in the run by Whoopi Goldberg and also by David Alan Grier ), Mark Linn-Baker as Hysterium, Ernie Sabella as Lycus, Jim Stanek as Hero, Lewis J. Stadlen as Senex, and Cris Groenendaal as Miles Gloriosus.

Due to recorded predictions of the destruction of the temple, the Gospel of Mark is believed by many critical scholars to have been composed around or shortly after the fall of Jerusalem due to prophecies assumed to be ex post facto regarding the destruction of the temple, and both traditional and critical scholarly consensus maintains that it was the first written of the four canonical gospels.

It was mixed from the masters to an Ampex ATR-102 1-inch 2-track customized by Mark Spitz at ATR Services.

Club captain Roger Byrne was also killed, along with Mark Jones, Billy Whelan, Eddie Colman and Geoff Bent.