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 Dürer made no innovations in these areas, he is notable as the first Northern European to treat matters of visual representation in a scientific way, and with understanding of Euclidean principles.

Although he still wore a standard British officer's cap on arrival in the desert, he briefly wore an Australian broad-brimmed hat before switching to wearing the black beret ( with the badge of the Royal Tank Regiment next to the British General Officer's badge ) for which he became notable.

Although there are numerous kinds of disaccharides, a handful of disaccharides are particularly notable.

Although his reign ended abruptly, he achieved some notable successes, and his efforts failed as much due to the centrifugal forces of tribal Afghanistan and the machinations of Russia and Britain as to any political folly on his part.

Although hurricanes occasionally form in the Pacific, they seldom affect El Salvador, with the notable exception of Hurricane Mitch and Hurricane Emily in 1998.

Although some notable New Testament scholars affirm traditional Johannine scholarship,

Although there are some notable exceptions, most product names are based on a special naming system developed by IKEA.

Although the " Arthur of romance " was sometimes central to these new Arthurian works ( as he was in Burne-Jones's The Last Sleep of Arthur in Avalon, 1881 – 1898 ), on other occasions he reverted back to his medieval status and is either marginalised or even missing entirely, with Wagner's Arthurian operas providing a notable instance of the latter.

Although the expedition did make notable achievements in science, scientific research itself was not the main goal behind the mission.

Although Wesley and the majority of his followers were decidedly Arminian in their theological outlook, George Whitefield, Howell Harris, and Selina Hastings, Countess of Huntingdon were notable for being Calvinistic Methodists, and the Presbyterian Church of Wales originated from the preaching of Harris and Whitfield.

Although his reputation was unsettled during the following centuries and his descendants were not notable, he gained standing during the 19th and 20th centuries.

Although there is usually no parental care after birth, before birth parents may scatter, hide, guard or brood eggs, with sea horses being notable in that the males undergo a form of " pregnancy ", brooding eggs deposited in a ventral pouch by a female.

Although the 48K Spectrum's audio hardware was not as capable as chips in other popular 8-bit home computers of the era, computer musicians David Whittaker and Tim Follin produced notable multi-channel music for the machine.

Although there were less in this decade than there were in the 1990s, the 2000s still saw many popular and notable sitcoms, including Will and Grace, Malcolm in the Middle, The King of Queens, Arrested Development, How I Met Your Mother, Scrubs, Curb Your Enthusiasm, The Office, Two and a Half Men, The Big Bang Theory, It's Always Sunny in Philadelphia, and 30 Rock, among many others.

Although we see a rise in Pannonian, Moesian and Illyrian marshals, and foreigners become notable figures, it would be impractical to think the government could function without help from the traditional classes within the empire.

Although notable for his musical inventions, Arion is chiefly remembered for the fantastic myth of his kidnapping by pirates and miraculous rescue by dolphins, a folktale motif.

Although not as complex as other measures, and now essentially replaced by the Human Development Index, the PQLI is notable for Morris's attempt to show a " less fatalistic pessimistic picture " by focussing on three areas where global quality of life was generally improving at the time, and ignoring Gross National Product and other possible indicators that were not improving.

Although Libanius was not a Christian, his students included such notable Christians as John Chrysostom and Theodore of Mopsuestia.

Although the label's music has never reflected just a single genre or underground music movement, it is arguably most notable for releasing the work of various riot grrrl bands during the mid -' 90s, some of which, especially the aforementioned Bikini Kill, generated a good deal of press attention.

Although many associate Welk's music with a style quite separate from jazz, he did record one notable song in a ragtime style in November 1928 for Indiana-based Gennett Records.

Although based in Geelong, it was notable for being receivable over most of the Melbourne metropolitan area.

Although Daimler-Benz is best known for its Mercedes-Benz automobile brand, during World War II it also created a notable series of aircraft, tank, and submarine engines.

Although his early film roles were partly the result of his good looks, by the later half of the 1950s he became a notable and strong screen presence.

Although this volume is notable for featuring imagined histories by serious historians, the histories are presented in narrative form ( in most cases with a fairly whimsical tone ) without any analysis of the reasoning behind these scenarios, so they fall short of modern standards for serious counterfactual history and are closer to the fictional alternate history genre.

Although the 1988 – 89 season was the second-worst in Spurs history at 21 – 61, it was notable for several reasons.