As far as I remember, yes, everything becomes brittle at low enough temperatures. This is due to the brittle-to-ductile transition (BDT - or sometimes referred to in reverse as DBT, ductile-to...). This transition is temperature dependent (amongst others). Can every composition actually reach low enough temperatures, or do some have a transition temperature below 0K, of this I'm not sure.
One thing to keep in mind though, is that dense things become very hard to break, like a leg of lamb or a banana. A sufficiently frozen banana (liquid nitrogen) will break, but it requires a lot of force. Simply dropping it from a meter or two will not shatter it. It needs to be thrown or hit with something harder. Yes, I have tried this. The bigger it is, the more force it would require. I can shatter any boulder for you, but you may not have the size of hammer I would need ...
Edit in response to question in comment:
Note: These are educated guesses at best, I have not done any calculations or simulations on this.
@MaxWilliams Firstly, this person would already be dead as all body functions would have ceased, but that's not really relevant to the question. Now, a person is quite large, so you would need a lot of energy, preferrably concentrated. Explosives would do it (and other things), but you asked for handguns. I can not realistically imagine any handgun to do this. One point is that I think that the energy from the bullet would be dissipated in the dense body. Another point is that the shape of a person is quite stretched (not spherical) so what you are asking for is bonds that will separate with relative ease as well as distributing energy transversally. I am assuming a shot to the torso. Maybe an extremely powerful handgun could penetrate all the way through, maybe a hollowpoint or some specially designed bullet would create more explosive damage, but in the end, I think that the target is quite comparable to a stone statue, and I do not think that would be shattered that easily. Definitely not like in the movies.