26 CFR · Internal Revenue
§ 1.672(b)-1 — Nonadverse party.
26 CFR § 1.672(b)-1
This text of 26 C.F.R. § 1.672(b)-1 (Nonadverse party.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 1.672(b)-1 (2026).
Text
§ 1.672(b)-1 Nonadverse party.
A nonadverse party is any person who is not an adverse party.
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Related
§ 1.672
26 C.F.R. § 1.672
Nearby Sections
11
§ 1.671-2
Applicable principles.§ 1.671-4
Method of reporting.§ 1.672(a)-1
Definition of adverse party.§ 1.672(b)-1
Nonadverse party.§ 1.672(c)-1
Related or subordinate party.§ 1.672(d)-1
Power subject to condition precedent.§ 1.672(f)-1
Foreign persons not treated as owners.§ 1.672(f)-2
Certain foreign corporations.§ 1.672(f)-3
Exceptions to general rule.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 1.672(b)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.672(b)-1.