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Samples in periodicals archive:
To support its argument that it had third-party standing, MSC II was required to show that BDI was hindered from asserting its own rights and shared an identity of interest with MSC II.
He said that Pakistan and Qatar WEre blessed with deep-rooted and historical multi-dimensional relations - based on cultural affinities, shared traditions and values, geographical proximity and identity of interests.
The waiver is limited to home sales that meet the following conditions: 1) they must involve forward mortgages, not Home Equity Conversion Mortgage (HECM) loans for purchase; 2) they must be arm's-length transactions with no identity of interest between buyer and seller; and 3) where the new sales price is 20 percent more than the seller's original purchase price, the lender must meet specific conditions and document the reasons for the higher sales price.
The factors outlined in Estate of Mueller (101 TC 551) require: (1) that the otherwise time-barred overpayment is sought as an offset; (2) the overpayment arises out of the same transaction, item or taxable event as the overpayment before the court; (3) the transaction, item or taxable event has been inconsistently subjected to two taxes; and (4) if the transaction, item or taxable event involves two or more taxpayers, there is sufficient identity of interest between the taxpayers subject to the two taxes that the taxpayers should be treated as one.
The Company believes that, as a result of these aligning features, the adoption of the Plan will promote a greater identity of interest between the Company's key employees and the Company's shareholders.
That the BHB finally works out that its future (if it has one) and the future of British racing do not lie in an economic alliance with the big bookmakers, with whom it has no identity of interest.
Well before the Japanese attack on Pearl Harbor drew America into the war, Roosevelt was keen to help Churchill in any way that was politically feasible; but he was answerable to American public opinion, of which a large segment was isolationist, and to a political class which was by no means convinced of the complete identity of interest between the English-speaking powers.
Misys's remuneration committee said: "In order to ensure a close identity of interest between executives and shareholders, a significant proportion of remuneration is 'at risk' and directly linked to group performance, both short and long term".