26 CFR 1.672(b)-1

§ 1.672(b)-1 Nonadverse party.

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 1.672(b)-1, § 1.672(b)-1 Nonadverse party, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/110714
Permanent ID: ys:prov:110714@1
SHA-256: f0a476a1dae8771dcbee1fda7f5c6ed4cd2051f626137b2b48849c9f8b0d08f8

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Full text

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

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.