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Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 1.672(b)-1: (b)-1 Nonadverse party.

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Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER A—INCOME TAX
  4. PART 1—INCOME TAXES

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

Collected 2026-08-27T02:25:11Z. Source file · JSON

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