Keyed to § 672Open in workspace
Reg. § 1.672(b)-1 Nonadverse party.
26 CFR § 1.672(b)-1eCFR data as of 2026-07-14
A nonadverse party is any person who is not an adverse party.
Official eCFR text of § 1.672(b)-1
Source: decipher.legal/cfr/26/1.672(b)-1 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14