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CFR › Title 26 › Part 1 › §1.672(b)-1

26 CFR §1.672(b)-1

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗

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

Source text from the eCFR (CFR) and the Office of the Law Revision Counsel (U.S. Code). Stacks shows the law verbatim; it is not legal advice.