LC-PCC-PS for 184.108.40.206 says:
“When two or more bodies have the same name, make an addition to each name. Determine that a conflict exists when the preferred name or authorized access point for one body is the same as the preferred name or authorized access point for another body. "Conflict" is restricted to names already created or being created in the catalog.”
So I think we do go back and add dates to the earlier name as well.
Remember that we can now record a body’s period of activity (220.127.116.11, 18.104.22.168) if we are not sure of precise dates.
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If a corporate body changes its name and then after a while goes back to its earlier name, my understanding is that we create separate authorities for each name and distinguish the otherwise identical names with dates. What happens when the earlier name has already been established? Do we just add dates to the newly established name, or do we go back and add them to the earlier name as well? (Especially for older names, precise dates may not be available.)
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