That breach was healed 20 years later by merger of the American Federation of Labor and the Congress of Industrial Organizations.

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.

Central was rebuffed by the other two railroads in previous attempts to make it a three-way merger.

Post merger, the Amex equities business was branded " NYSE Alternext US ".

It was formed in 1977, by a merger of the Australia Party and the New Liberal Movement, after having secured former Liberal minister Don Chipp as a high-profile leader .< ref >

AZ was founded on 10 May 1967 as AZ ' 67, the result of a merger of Alkmaar ' 54 and FC Zaanstreek.

A merger between the two leagues was sought by the senior league and announced in 1966, but was not finalized until 1970.

A. S. Roma was founded in the summer of 1927 when a secretary of the National Fascist Party, Italo Foschi, initiated the merger of three older Italian Football Championship clubs from the city of Rome ; Roman FC, SS Alba-Audace and Fortitudo-Pro Roma SGS.

The purpose of the merger was to give the Eternal City a strong club to rival that of the more dominant Northern Italian clubs of the time.

The only major Roman club to resist the merger was S. S. Lazio because of the intervention of the army General Vaccaro, member of the club and executive of Italian Football Federation.

The municipality Abdera was formed at the 2011 local government reform by the merger of the following 3 former municipalities, that became municipal units:

The school was founded by Walter Gropius in Weimar in 1919 as a merger of the Grand Ducal School of Arts and Crafts and the Weimar Academy of Fine Art.

A proposed merger between Inprise and Corel was announced in February 2000, aimed at producing Linux based products.

During 1988, the Liberals formally merged with the SDP to form the Liberal Democrats, though a small splinter Liberal Party was formed in 1989 by former members opposed to the merger.

Though the merger process was traumatic and the new party suffered a few years of extremely poor poll results, it gradually found much greater electoral success than the Liberal Party had done in the post-war era.

The Bakelite Corporation was formed in 1922 ( after patent litigation favorable to Baekeland ) from a merger of three companies: the General Bakelite Company which Baekeland founded in 1910, the Condensite Company, founded by J. W.

Bakelite Limited, a merger of three phenol formaldehyde resin suppliers ( Damard Lacquer Company Limited of Birmingham ; Mouldensite Limited of Darley Dale and Redmanol Chemical Products Company of London ) was formed in 1926.

The company was founded in 1886 as the American Arithmometer Company and after the 1986 merger with Sperry Univac was renamed as Unisys.

The club was formed in 1996 from the merger of the Brisbane Bears and the Fitzroy Lions.

Due to the impending merger of the American Football League and the National Football League, which was due to take full effect in the season, Brown agreed to join the AFL as its tenth and final franchise.

" He only acquiesced to joining the AFL when he was guaranteed that the team would become an NFL franchise after the impending merger of the two leagues.

in September 1995, the merger of Motif and CDE into a single project, CDE / Motif, was announced.

There were also plans for Henry Norris to build a larger stadium on the other side of Stevenage Road but there was little need after the merger idea failed.

The merger was the culmination of the Canadian " Unite the Right " movement, driven by the desire to present an effective right-wing opposition to the Liberal Party of Canada, to create a new party that would draw support from all parts of Canada and would not split the right-wing vote.

The founding of the AMEC was the culmination of a movement to renew the 16th century Anabaptist emphasis on evangelism, coupled with concerns over doctrinal compromise and the upcoming merger of the Mennonite Church and the General Conference Mennonite Church.

1914 saw the culmination of a merger between Betis Foot-ball Club and Sevilla Balompié.

The station started a full service commercial radio station on 96. 3 MHz FM and 1260 kHz AM ( 238 metres medium wave )-the culmination of a merger between two companies bidding for the Bristol and Bath radio licence ( Radio Avonside and Bristol Channel ) awarded by the then Independent Broadcasting Authority.

The present Akademiska sjukhuset was founded in 1850 as an organizational merger of the county hospital and the university clinic, and a new building was inaugurated in 1867 on the hill below Uppsala Castle to the southeast.

In 1937, the American National Retail Jeweler Association ( now known as Jewelers of America as a result of an organizational merger ) introduced an expanded list of gifts.

As an organizational entity, AUF took its current form in April 1927 following the merger of Left Communist Youth League and Socialist Youth League of Norway corresponding with the merger of its parent parties after the conclusion of disputes over the " Twenty-one Conditions ".

According to the South Asia Terrorism Portal, the two factions of the Party adhered to differing strands of communism prior to their 2004 merger, although " both organizations shared their belief in the ' annihilation of class enemies ' and in extreme violence as a means to secure organizational goals.

This on-going merger process ( as well as an influx of infalling gas ) heats the inter-galactic gas within a cluster to very high temperatures, reaching 30 – 100 megakelvins.

-Conglomerate M & A is the third form of M & A process which deals the merger between two irrelevant companies.

Therefore, when a merger with a controlling stockholder was: 1 ) negotiated and approved by a special committee of independent directors ; and 2 ) conditioned on an affirmative vote of a majority of the minority stockholders, the business judgment standard of review should presumptively apply, and any plaintiff ought to have to plead particularized facts that, if true, support an inference that, despite the facially fair process, the merger was tainted because of fiduciary wrongdoing .″

After a selection process by General Medaris and Dr. Arthur Rudolph, the Martin Company ( later Martin Marietta after a merger in 1961 ) was awarded a CPFF ( cost-plus-fixed-fee ) contract for research, development, and initial production of the Pershing system under the technical supervision and concept control of the government.

While for membrane recycling and the incorporation of ion channels, signaling molecules, or receptors at the cell membrane complete membrane merger is required, for cell secretion there is transient vesicle fusion with the cell membrane at a structure called the porosome, in a process called exocytosis, dumping its contents out of the cell's environment.

Meanwhile a process of merger had started between the KVP, ARP and CHU.

Girl Scouts of Central Indiana was the first Girl Scout council in the nation to complete the merger process.

A board was organised for the party-in-foundation and a GreenLeft Council, which was supposed to control the board and the parliamentary party and stimulate the process of merger, all five groups ( CPN, PPR, PSP, EVP and the Vereniging Groen Links all had seats as ratio of the number of party members.

During the merger process, a controversial issue erupted when the university's head office in Bundoora raised concerns about the academic standards at Bendigo CAE.

For a few years it was known as The Community College Shoreditch but has now reverted to the name Hackney Community College ( dating from the process known as " incorporation " in 1993 when it was formed from the merger of Hackney College, Hackney 6th Form Centre and Hackney Adult Education Institute )

The legislation creating the merger was enacted on August 9, 1929, with Milton being added to the process in 1931.

Until the merger process with Air Canada was completed in 2001, most Canadian aircraft featured a transition livery with an Air Canada tail design while retaining the name " Canadian " on the sides.

A joint winning bid for SR ( A ) 1239 was expected to provide renewed impetus to the merger, both companies having had to restart the valuation process due to changing fortunes since the deal was first agreed, over two years previously.

The merger process was opposed by some elements in both parties.

In the PCs in particular, the merger process resulted in organized opposition, and in a substantial number of prominent members refusing to join the new party.

In October and November, during the course of the PC party's process of ratifying the merger, four sitting Progressive Conservative MPs — André Bachand, John Herron, former Tory leadership candidate Scott Brison, and former Prime Minister Joe Clark — announced their intention not to join the new Conservative Party caucus, as did retiring PC Party president Bruck Easton.

First NorthPoint sued Verizon on December 11, 2000, demanding that Verizon complete the merger process it had committed to in the signed merger agreement.

The merger was ratified with 96 % support by members of the Canadian Alliance in a one-member-one-vote process on December 5.

The process of the merger was completed on December 1, 2004 when the Act of Parliament transferring UWCM's assets to Cardiff University received Royal Assent.

The approval process for this merger was the longest in United States history.

In 2012, the minister with responsibility for education within Wales, Leighton Andrews, made a significant statement in relation to the merger of Cardiff Metropolitan University ( CMU, formerly UWIC ), the University of Glamorgan and University of Newport ( UN ) in which he proposed the dissolution of CMU and UN as part of the process towards merger.