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.

During the Mughal era, the dominant political forces consisted of the Mughal Empire and its tributaries and, later on, the rising successor states-including the Maratha Empire-which fought an increasingly weak Mughal dynasty.

Page remained dominant in the party until 1939 and briefly served as an interim Prime Minister between the death of Joseph Lyons and the election of Robert Menzies as his successor, but Page's refusal to serve under Menzies led to his resignation as leader.

Veteran opera-goers regarded Tamagno as being the legitimate successor to Enrico Tamberlik ( 1820 – 1889 ), the dominant Italian heroic tenor of the mid-19th century, while Jean de Reszke ( 1850 – 1925 ) was widely considered to be the finest of his tenorial coevals.

He would also kill Egric's successor Anna in 654, establishing himself as the dominant power in the region.

Some of the dominant figures in 20th century British broadcasting helped to create World In Action, in particular Tim Hewat " the maverick genius of Granada's current affairs in its formative years " and his World In Action successor David Plowright: but also Jeremy Isaacs, Michael Parkinson, John Birt and Gus Macdonald and, its most long-serving executive-producer, Ray Fitzwalter.

* The Republican Party of Armenia is the dominant party in Armenia since the election of Robert Kocharyan as President, continuing under his successor Serzh Sargsyan.

Ewing's successor as the starting center at Georgetown, Dikembe Mutombo, who played most of his NBA career with the Denver Nuggets and Atlanta Hawks, was less adept offensively, but proved an even more dominant defender.

Like its modern successor, the Free State Dáil was, in any case, the dominant component of the legislature ; it effectively had authority to enact almost any law it chose, and to appoint and dismiss the President of the Executive Council ( prime minister ).

** IBM's unsuccessful attempt to recapture a dominant share in the PC market with the PS / 2 and OS / 2, the latter being the successor to MS-DOS.

For most of the reign of Louis XIV ( 1643 – 1715 ), France was the dominant power in Europe, aided by the diplomacy of Richelieu's successor ( 1642 – 1661 ) Cardinal Mazarin and the economic policies ( 1661 – 1683 ) of Colbert.

Former Liberals are still dominant within the ranks of The People of Freedom ( the successor of FI ) in the province of Cuneo and in Liguria.

During Coke's lifetime he was judicially dominant, and his ideas were upheld by his successor as Chief Justice, Sir Henry Hobart, in Day v Savadge and Lord Sheffield v Ratcliffe.

A substantial report issued by the Company to Torfaen County Borough Council, the successor to the Welsh Development Agency, and other interested parties, estimated the lowest cost for the extension and the provision of a minimal station at High Level at between £ 235K and £ 395K, with cost of the bridges lying between £ 162K and £ 323K — by far the dominant item in the total cost.

For most of the reign of Louis XIV ( 1643 – 1715 ), France was the dominant power in Europe, aided by the diplomacy of Richelieu's successor ( 1642 – 1661 ) Cardinal Mazarin.

Both efforts occurred in large communist countries attempting to modernize their economies, but while China's GDP has grown consistently since the late 1980s ( albeit from a much lower level ), national GDP in the USSR and in many of its successor states fell precipitously throughout the 1990s.

However, the change had not yet been officially ratified by Britain when Rhodesia declared itself independent, and as a result, the British Government continued to refer to the breakaway colony as " Southern Rhodesia " throughout its existence, a stance it maintained regarding the June – December 1979 successor state of Zimbabwe Rhodesia.

* 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.

The high cost per launch of the Space Shuttle sparked interest throughout the 1980s in designing a cheaper successor vehicle.

The Athenians were certainly aware throughout this period that the Persian interest in Greece had not ended ; Darius's son and successor, Xerxes I, had continued the preparations for the invasion of Greece.

Melisende enjoyed the support of the Church throughout her lifetime ; from her appointment as Baldwin II's successor, throughout the conflict with Fulk, and later when Baldwin III would come of age.

When the letter reached Rome, Donus had died, but his successor, Pope Agatho, agreed to the Emperor's suggestion and ordered councils held throughout the West so that legates could present the tradition of the Western Church.

The party was the successor to the Reform Party of Canada and inherited its position as the Official Opposition in the House of Commons and held it throughout its existence.

During the 290s BC, Hellenistic civilization begins its emergence throughout the successor states of the former Argead Macedonian Empire of Alexander the Great resulting in the diffusion of Greek culture throughout the Ancient world and advances in Science, mathematics, philosophy and etc.

In addition to those departures, regular panelist Caroline Rhea also left the program in order to host her short-lived successor program to The Rosie O ' Donnell Show and Bruce Vilanch, who was also one of the show's writers, left with Goldberg ( who had hired him ) and made several infrequent appearances throughout the rest of the series.

In some ways, BART is the successor to the Key System, which ran streetcars throughout the East Bay and across the lower deck of the San Francisco – Oakland Bay Bridge until 1958.

Because none of the sons of Victor Amadeus III themselves had sons, Charles Albert was throughout his life known to be their likely successor on the throne of Sardinia.

Identified as both Paul Castellano's likely murderer and his successor, John Gotti rose to fame throughout 1986.

Agencies of the Norwegian government have conducted Hydrographic surveys of the waters of Svalbard throughout the 20th century, namely " Norges Svalbard-og Ishavsundersøkelser " since 1928, its successor, the Norwegian Polar Institute since 1948, and the Norwegian Hydrographic Service since 1984.

Multiple insurgencies arose against Yang's successor Jin Shuren ( 金树仁 ) in the early 1930s throughout Xinjiang, usually led by Chinese Muslims.

Upon the death of Émile Verdet in 1866, Cornu became, in 1867, Verdet's successor as professor of experimental physics at the École polytechnique, where he remained throughout his life.

While Curb was releasing " Blue ", a claim was continually spread throughout the national press, adding to the idea that Rimes was the successor to Patsy Cline's legacy.

Humphrey was an enthusiastic successor of his father's New Deal-inspired political philosophy, and throughout his career he remained devoted to traditional progressive ideals as well as their more modern manifestations: " If you think that being too liberal means raising the minimum wage, advocating health care for everyone, protecting the environment, taking on the tobacco industry, enacting campaign finance reform, and putting more cops on the streets, then guess what?

' His successor, Emil Ghuri, changed tactics: instead of provoking a series of ambushes throughout the route, he had a huge road block erected at Bab-el-Oued, and Jerusalem was once again isolated as a consequence.

The Legio III Augusta built the thirty-nine kilometers of the Lambaesis aqueduct in eight months, and the Legion or its temporary successor kept the roads in repair throughout the period of military anarchy.

( 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.

Opposed to the growth of " popery and arbitrary government ", throughout the latter half of the 1670s Shaftesbury argued in favour of frequent parliaments ( spending time in the Tower of London, 1677-1678 for espousing this view ) and argued that the nation needed protection from a potential Roman Catholic successor to King Charles II.