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These temporary regulations modify the effective date provision of recently published final regulations. This change affects corporations whose stock is or was acquired by the Department of the Treasury (Treasury) pursuant to certain programs under the Emergency Economic Stabilization Act of 2008 (EESA). In 2002 Treasury provided guidance that provided favorable treatment under section 382 of the Internal Revenue Code for sales of stock owned by the Treasury to public shareholders. A provision in final regulations under section 382 issued in 2013 may have unintentionally eliminated this tax benefit. These regulations will make the 2013 regulations inapplicable to sales of Treasury owned stock described above, thus preserving this tax benefit.