[Code of Federal Regulations]
[Title 26, Volume 1]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.58-3T]

[Page 525]
 
                       TITLE 26--INTERNAL REVENUE
 
     CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
 
PART 1--INCOME TAXES--Table of Contents
 
Sec. 1.58-3T  Treatment of non-alternative tax itemized deductions by trusts and estates and their beneficiaries in taxable years beginning after December 31, 
          1982 (temporary).

    For purposes of section 58(c), in taxable years beginning after 
December 31, 1982, itemized deductions of a trust or estate which are 
not alternative tax itemized deductions (as defined in section 
55(e)(1)), shall be treated as items of tax preference and apportioned 
between trusts and their beneficiaries, and estates and their 
beneficiaries.

[T.D. 8083, 51 FR 15320, Apr. 23, 1986]