# Treas. Reg. § 1.672(b)-1: Nonadverse party.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.672(b)-1>. Interprets 26 U.S.C. § 672.

A nonadverse party is any person who is not an adverse party.