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CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—INCOME TAX (Parts 1–19) > PART 1—INCOME TAXES > 1.672(b)-1—Nonadverse party.
1.672(b)-1—Nonadverse party.
A nonadverse party is any person who is not an adverse party.