26 CFR · Internal Revenue
§ 1.672(b)-1 — Nonadverse party.
eCFR · current through Aug 10, 2026
§ 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.