{"data":{"id":"us/26-cfr-1.672-b-1","jurisdiction":"us","citation":"26 CFR 1.672(b)-1","heading":"(b)-1 Nonadverse party.","body":"A nonadverse party is any person who is not an adverse party.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"f0a476a1dae8771dcbee1fda7f5c6ed4cd2051f626137b2b48849c9f8b0d08f8","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.672-a-1","next":"us/26-cfr-1.672-c-1"},"notice":"GroundRules: Original legal text. Not legal advice."}