### Question
What does nonadverse party mean?


### Answer
**Nonadverse party** has the following meaning in *26 U.S.C. § 672*:

> 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**

