Treasury Regulations · 26 CFR
§ 1.672(b)-1. Nonadverse party.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 672(b)
Cite as 26 CFR § 1.672(b)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted.
- Issued under
- 26 U.S.C. § 672(b)
- Length
- 11 words · about 1 min to read
A nonadverse party is any person who is not an adverse party.
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Grantors and others treated as substantial owners
Nearby sections
- § 1.671-3 Attribution or inclusion of income, deductions, and credits against tax.
- § 1.671-4 Method of reporting.
- § 1.671-5 Reporting for widely held fixed investment trusts.
- § 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.