business organization -- the corporation -- was analyzed in contractual terms ; ;

A recent case in point is Mitchell Canneries v. United States, in which a claim against the Government was transferred first from a corporation to a partnership, whose partners were former stockholders, and then to another corporation formed by the partners.

In an earlier case, Kingan & Co. v. United States, an American corporation was formed for the purpose of acquiring the stock of a British corporation in exchange for its own stock and then liquidating the British corporation.

The anti-assignment statute was held not to prevent the American corporation from suing for a refund of taxes paid by the British corporation.

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.

The corporation was formed by the Reynolds Metal Co. and the Samuel A. and Henry A. Berger firm, a Philadelphia builder, for work in the project.

Adam, beset by changing defense conditions and the open secret that he was part of the new corporation, couldn't deliver from his end.

Lincoln successfully argued that the railroad company was not bound by its original charter in existence at the time of Barret's pledge ; the charter was amended in the public interest to provide a newer, superior, and less expensive route, and the corporation retained the right to demand Barret's payment.

It was the first corporation in the world with a market capitalization over $ 1 billion.

Owing to the refusal of the chief officers of the corporation to take the oath of allegiance to William III in 1688, the charter was annulled, and the town subsequently declined in prosperity.

The organization was formed in December 1997 to " provide IP registration services as an independent, nonprofit corporation.

" Until this time IP address registration in the ARIN region was done by a department within the Network Solutions corporation, which provided the initial staff and computer infrastructure for ARIN.

A thirteenth regional corporation was later created for Alaska Natives who no longer resided in Alaska.

The bank was given exclusive possession of the government's balances, and was the only limited-liability corporation allowed to issue bank-notes.

According to its Memorandum & Articles of Association, its objectives are :- “ To act as Nominee or agent or attorney either solely or jointly with others, for any person or persons, partnership, company, corporation, government, state, organisation, sovereign, province, authority, or public body, or any group or association of them ....” Bank of England Nominees Limited was granted an exemption by Edmund Dell, Secretary of State for Trade, from the disclosure requirements under Section 27 ( 9 ) of the Companies Act 1976, because, “ it was considered undesirable that the disclosure requirements should apply to certain categories of shareholders .” The Bank of England is also protected by its Royal Charter status, and the Official Secrets Act.

SGI was headquartered in Mountain View, California ; it was originally incorporated as a California corporation in November 1981, and reincorporated as a Delaware corporation in January 1990.

The term think tank itself, however, originally referred to organizations that offered military advice — most notably the RAND Corporation, founded originally in 1946 as an offshoot of Douglas Aircraft, and which became an independent corporation in 1948.

A & W Restaurants was originally a United States and North American fast food brand, but is currently an International fast food corporation in several countries.

The corporation was originally formed as a result of the merger of WorldCom and MCI Communications, and used the name MCI WorldCom followed by WorldCom before taking its final name on April 12, 2003 as part of the corporation's emergence from bankruptcy.

Dough for the Do-Do was produced in Technicolor, but was originally released in Cinecolor due to a dispute with the Technicolor corporation.

" The word universitas originally applied only to the scholastic guild ( or guilds )— that is, the corporation of students and masters — within the studium, and it was always modified, as universitas magistrorum, or universitas scholarium, or universitas magistrorum et scholarium.

Utica, located on the southern edge of the township, originally incorporated as a village on March 9, 1838, although that corporation was dissolved soon afterwards.

Adkison set up a new corporation, Garfield Games, to develop Richard Garfield's collectible card game concept, originally called Manaclash, into Magic: The Gathering.

The term Groovebox was originally used by Roland corporation to refer to its MC-303, but the term has since entered general use.

Kauniainen, which was originally a corporation in Espoo, is only km².

The State Fair Of Texas was originally charted as a private corporation by local businessmen.

The building was originally named for its major tenant, Transco Energy corporation.

The design was originally developed in the 1970s by the Urban Transportation Development Corporation ( UTDC ), a Crown corporation owned by the government of Ontario, Canada, as a system that would provide economic rapid transit service in the suburbs, which would have ridership levels between what a bus could serve at the low-end, or a subway at the high-end.

Parker Hannifin Corporation, originally Parker Appliance Company, usually referred to as just Parker, of Mayfield Heights, Ohio ( with a Cleveland mailing address ), is a corporation specializing in motion and control technologies.

PartitionMagic was a computer program for hard disk drive partitioning originally made by the PowerQuest corporation but now owned by Symantec.

The Miramax film corporation bought the American film rights to Shaolin Soccer before its release in China, so they helped publish the comic book along with two Chinese film companies who originally produced the film.

Sotheby's is a multinational corporation, originally English but now owned and headquartered in the United States, that is one of the world's largest auctioneers of fine and decorative art, jewelry, and collectibles.

Aeritalia was an aerospace engineering corporation based in Italy, originally Fiat Aviazione before merging with Aerfer, and now part of Alenia Aeronautica.

While the CBC originally planned to discontinue CBKST's over the air feed on August 31, 2011 ( as the corporation did not originally plan to convert rebroadcasters in mandatory transition markets like Saskatoon to digital ), the CRTC granted the CBC permission to allow transmitters in select mandatory markets, including Saskatoon, to still operate an analog feed until August 31, 2012.

The newly merged corporation was chaired by former Paramount Theaters executive Leonard Goldenson and was originally headquartered at 1501 Broadway in New York City, above the Paramount Theater in Times Square.

The bank was originally organized as a District of Columbia banking corporation by Executive Order 6581 from Franklin D. Roosevelt on February 2, 1934, under the name Export-Import Bank of Washington.

The company was originally established as a private limited company by shares, Bord Gáis Éireann Teoranta, before being converted to a statutory corporation under the Gas Act 1976, the primary legislation under which BGE operates.

Chapter 11 bankruptcy is available to every business, whether organized as a corporation or sole proprietorship, and to individuals, although it is most prominently used by corporate entities.

*§ 141 ( a ) ' The business and affairs of every corporation organized under this chapter shall be managed by or under the direction of a board of directors, except as may be otherwise provided in this chapter or in its certificate of incorporation.

Northern Stores are no longer operated by HBC, but by a corporation organized in 1987 under the name The North West Company.

At present, ICANN is formally organized as a non-profit corporation " for charitable and public purposes " under the California Nonprofit Public Benefit Corporation Law.

A library is organized for use and maintained by a public body, an institution, a corporation, or a private individual.

* In the United Kingdom, the term was used until 1974 in England and Wales, and until 1975 in Scotland and 1976 in Northern Ireland, " both for a city or town which is organized for self-government under a municipal corporation, and also for the governing body itself.

This is particularly evident in the Delaware business trust, which could theoretically, with the language in the " governing instrument ", be organized as a cooperative corporation, limited liability corporation, or perhaps even a nonprofit corporation.

A Century of Progress was organized as an Illinois nonprofit corporation in January 1928 for the purpose of planning and hosting a World's Fair in Chicago in 1934.

Some NPOs may also be a charity or service organization ; they may be organized as a not-for-profit corporation or as a trust, a cooperative, or they exist informally.

A medieval university is a corporation organized during the High Middle Ages for the purposes of higher learning.

The City of Columbiana, Alabama is a municipal corporation organized under the laws of the State of Alabama.

Raatikainen organized a corporation and brought in a crew to start the building.

The Pennville Volunteer Fire Department, Inc. is located at 105 North Washington Street, and is a non-profit domestic corporation created October 23, 1961, the first fire department in the town having been organized in 1919.

Frank C. Miller, his brother Rufus W. Miller, and others, bought lands on Tunkhannock Creek in Tobyhanna Township, Monroe County, Pennsylvania, organized a corporation known as the Pocono Spring Water Ice Company sometime in the 1890s.

The same year they registered as a corporation and subsequently organized their practice along corporate models, one of the first international examples of the " aesthetic of administration.

In the United States, a mutual fund is registered with the Securities and Exchange Commission ( SEC ) and is overseen by a board of directors ( if organized as a corporation ) or board of trustees ( if organized as a trust ).

He then succeeded in obtaining a controlling interest in the Northern Pacific property, and organized a new corporation that was named the Oregon and Transcontinental Company.

Later that year the Association organized the first of its two steamship companies and a separate business corporation.

Lictors were exempted from military service, received a fixed salary ( of 600 sesterces, in the beginning of the Empire ), and were organized in a corporation.

Consequently, in 1838, he moved the family to southern Muhlenberg County where he organized an iron-making corporation.

Esalen Institute is organized as a California nonprofit corporation, certified by the Internal Revenue Service for tax exemptions under Section 501 ( c )( 3 ) of the Internal Revenue Code.

Per the Los Angeles County Code and various operating agreements, Museum Associates, a nonprofit public benefit corporation organized under the laws of the state of California, manages, operates, and maintains the Los Angeles County Museum of Art.