CFR›Title 26›Chapter I›Part 1›Subject Group Grantors and Others Treated as Substantial Owners›26 CFR 1.672(b)-1 Citation26 CFR 1.672(b)-1CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 § 1.672(b)-1 Nonadverse party.A nonadverse party is any person who is not an adverse party. Previous 1.672(a)-1 § 1.672(a)-1 Definition of adverse party. Next 1.672(c)-1 § 1.672(c)-1 Related or subordinate party.