Treasury Regulations · 26 CFR
§ 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).
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 58
Cite as 26 CFR § 1.58-3T
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- April 23, 1986 by T.D. 8083
- Issued under
- 26 U.S.C. § 58
- Length
- 61 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 0 regulations; cited by 0
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]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 8083 (51 FR 15320)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Tax Preference Regulations
Nearby sections
- § 1.57-4 Limitation on amounts treated as items of tax preference for taxable years beginning before January 1, 1976.
- § 1.57-5 Records to be kept.
- § 1.58-2 General rules for conduit entities; partnerships and partners.
- § 1.58-3 Estates and trusts.
- § 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).
- § 1.58-4 Electing small business corporations.
- § 1.58-5 Common trust funds.
- § 1.58-6 Regulated investment companies; real estate investment trusts.
- § 1.58-7 Tax preferences attributable to foreign sources; preferences other than capital gains and stock options.