Although it is in some ways comparable to a voluntary sale of assets for cash, to which section 203 quite clearly applies, the courts and Treasury have held that acquiring corporations in several types of non-taxable reorganizations may sue for refund of taxes paid by transferors.

Although he never gets to play while the clock is running, he gets a big kick -- several every Saturday, in fact -- out of football.

Although the fossils of several older proto-frogs with primitive characteristics are known, the oldest " true frog " is Prosalirus bitis, from the Early Jurassic Kayenta Formation of Arizona.

Although several species are often considered weeds, people around the world value amaranths as leaf vegetables, cereals, and ornamentals.

Although a bishop was promptly appointed to Hereford, none was named to Worcester, and it appears that Ealdred intended to retain Worcester along with York, which several of his predecessors had done.

Although several shots were fired in the duel, nobody was injured, and the two were persuaded by their seconds to discontinue it.

Although the Umayyads did not have a historical presence in the region ( no member of the Umayyad family was known to have ever set foot in al-Andalus before ) and there were grave concerns about young Abd al-Rahman's inexperience, several of the lower-ranking Yemenite commanders felt they had little to lose and much to gain, and agreed to support the prince.

Although the butterfly effect may appear to be an esoteric and unlikely behavior, it is exhibited by very simple systems: for example, a ball placed at the crest of a hill may roll into any of several valleys depending on, among other things, slight differences in initial position.

Although it is not known which exact Taiwanese shop is the creator of Bubble tea, several shops are speculated to be the origin.

Although they were childless, Potter played an important role in William ’ s large family, particularly enjoying her relationship with several nieces whom she helped educate and giving comfort and aid to her husband ’ s brothers and sisters.

Although there were several competing theories as to the etiology of the Black Death, recent analysis of DNA from victims in northern and southern Europe indicates that the pathogen responsible was the Yersinia pestis bacterium, which causes the Bubonic plague, although these were different, previously unknown ancestral variants of those identified in the 20th century.

Although Chaplin was known for limiting visitors to his film sets, due to Universal's involvement, he allowed several journalists to follow the shooting at Pinewood Studios.

Although it remained a distinct military body for several years, FAT was eventually reduced to the status of a regional army representing the south.

Although it has sometimes been claimed that ancient Egypt lacked urbanism, several types of urban settlements were found in ancient times.

Although much of Chinese philosophy begins in the Warring States period, elements of Chinese philosophy have existed for several thousand years ; some can be found in the Yi Jing ( the Book of Changes ), an ancient compendium of divination, which dates back to at least 672 BCE.

Although the Convention itself does not provide for arbitration or dispute in the case of noncompliance, 30 years of CITES in practice has resulted in several strategies to deal with infractions by Parties.

Although several witnesses came to the conclusion that the attacks could not be the work of dogs or coyotes because they had not eaten the victim, this conclusion is incorrect.

Although Connecticut is a wealthy state by most measures, the income gap between its urban and suburban areas is striking, with several of Connecticut's cities ranking among the nation's poorest and most dangerous.

Although rules for the high school, college, and NFL games are generally consistent, there are several minor differences.

Although chemotaxis is the most frequently studied form of migration there are several other forms of locomotion in the cellular level.

" Although several twigs of dill were found in the tomb of Amenhotep II, they reported the earliest archeological evidence for its cultivation comes from late Neolithic lakeshore settlements in Switzerland.

Although the present situation has resulted in severe traffic problems on the bridge itself and in Menlo Park and East Palo Alto, Caltrans has been unable to upgrade the relevant portion of Highway 84 to freeway standards for several decades, due to opposition from the cities of Menlo Park, Atherton and Palo Alto.

Although Dallas has made several tweaks to their blue jerseys over the years, Schramm said he did not believe in the curse.

Although the Board elected its members from the two sources of nominees in equal proportions between 1891 and 2007, the Board decided in 2007 to add several new members, all charter trustees.

Although the majority of WADs contain one or several custom levels mostly in the style of the original game, others implement new monsters and other resources, and heavily alter the gameplay ; several popular movies, television series, other video games and other brands from popular culture have been turned into Doom WADs by fans ( without authorization ), including Aliens, Star Wars, The X-Files, The Simpsons, South Park, Sailor Moon, Dragon Ball Z, Red Faction, The Thing, Pokémon and Batman.

Although other virtual theatrical performances have taken place in chat rooms and multi-user dungeons, machinima adds " cinematic camera work ".

Although the Series / 1 is grossly underpowered by today's standards, a robust multi-user operating environment ( RPS ) was available along with several additional high level languages for the RPS OS.

Although not up to the standards of today's multi-user roleplaying games such as World of Warcraft or Everquest, WorldsPlayer continues to be popular among a group of a few regulars.

Although BCD is not as widely used as in the past, decimal fixed-point and floating-point formats are still important and continue to be used in financial, commercial, and industrial computing, where subtle conversion and rounding errors that are inherent to floating point binary representations cannot be tolerated.

Although it did not achieve the same levels of commercial success as the band's later releases ( it reached # 73 on the Billboard 200 ), it has been hailed by many fans and critics as Dream Theater's masterpiece and the band's defining album.

Although large ships can-and occasionally still do-visit the old docks, all of the commercial traffic has moved down-river.

Although the commercial banking sector is largely profitable, mostly owing to income from foreign exchange transactions, the sector is burdened by a high proportion of non-performing loans.

Although several designs ( such as the Convair flying car ) have flown, none have enjoyed commercial success, and those that have flown are not widely known about by the general public.

Although many factors can be used to measure the success of the industry, the number of British films produced each year gives an overview of its development: the industry experienced a boom as it first developed in the 1910s ( see 1910s in film ), but during the 1920s ( see 1920s in film ) experienced a recession caused by US competition and commercial practices.

Although it had been funding British experimental films as early as 1952, the British Film Institute's foundation of a production board in 1964 — and a substantial increase in public funding from 1971 onwards — enabled it to become a dominant force in developing British art cinema in the 1970s and 80s: from the first of Bill Douglas's Trilogy My Childhood ( 1972 ), and of Terence Davies ' Trilogy Childhood ( 1978 ), via Peter Greenaway's earliest films ( including the surprising commercial success of The Draughtsman's Contract ( 1982 )) and Derek Jarman's championing of the New Queer Cinema.

Although MGM wanted Kelly to return to safer and more commercial vehicles, he ceaselessly fought for an opportunity to direct his own musical film.

Although pre-mixed concentrated nutrient solutions are generally purchased from commercial nutrient manufacturers by hydroponic hobbyists and small commercial growers, several tools exists to help anyone prepare their own solutions without extensive knowledge about chemistry.

Although they can survive on a diet of exclusively commercial hamster food, other items, such as vegetables, fruits, seeds, and nuts, can be given, but these should be removed before they become rotten.

Although the new treaty called for ten more years of trade between the U. S. and the British Empire, and gave American merchants certain guarantees that would have been good for business, Jefferson refused to give up the potential weapon of commercial warfare against Britain and was unhappy that it did not end the hated British practice of impressment of American sailors.

Although Gibson was not the first commercial producer to make an electric guitar, the company made the first successfully-marketed electric guitar, the ES150 in 1936.

Although many tartans are added every year, most of the registered patterns available today were created in the 19th century onward by commercial weavers who worked with a large variety of colours.

Although Lewis and Clark failed to find a commercial route to Asia, they demonstrated the possibility of overland travel to the Pacific coast.

Although it debuted at No. 4, and in spite of a live performance at the American Music Awards, the album was a commercial failure, due in part to the band's label's lack of support.

Although there are team sponsors, the sport is still an amateur sport financed by a mixture of private funding and commercial sponsors.

Although its high cost precluded uses other than photojournalism and professional photography, commercial digital photography was born.

Although numerous variations of ingredients for different pasta products are known, in Italy the commercial manufacturing and labeling of pasta for sale as a food product within the country is highly regulated. Italian regulations recognise three categories of commercially manufactured dried pasta as well as manufactured fresh and stabilized pasta:

Although the sale or consumption of commercial alcohol has never been prohibited by law, historically various groups in the UK have campaigned for the prohibition of alcohol, including the Society of Friends ( Quakers ), The Methodist Church and other non-conformist Christians, as well as temperance movements such as Band of Hope and temperance Chartist movements of the 19th century.

Although the reciprocating steam engine is no longer in widespread commercial use, various companies are exploring or exploiting the potential of the engine as an alternative to internal combustion engines.

Although an increasing number of Tongans have moved into the only urban and commercial center,

Although the Government of Turkmenistan claims to favour trade with and export to the United States and Turkey, it has significant commercial relationships with Russia and Iran and a growing cross-border trade with Afghanistan.

Although Waits ' albums have met with mixed commercial success in his native United States, they have occasionally achieved gold album sales status in other countries.

Although the RCA Thereminvox ( released immediately following the Stock Market Crash of 1929 ), was not a commercial success, it fascinated audiences in America and abroad.