### Question
How is the term nonadverse party defined?


### Answer
The term **nonadverse party** is defined in *26 U.S.C. § 672* as the following:

> any person who is not an adverse party

#### Citation:
  - *26 U.S.C. § 672*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter J-Estates, Trusts, Beneficiaries, and Decedents > PART I-ESTATES, TRUSTS, AND BENEFICIARIES > Subpart E-Grantors and Others Treated as Substantial Owners**

