The document is a correction notice from the Treasury Department and the Internal Revenue Service, originally published as a rule in the Federal Register. The corrections involve changing the dates in a previous publication. Specifically, lines on page 1256 should now have the dates "December 30, 2021" instead of "December 31, 2021" and "December 30, 2020" instead of "December 31, 2020". These corrections help ensure that the rule's information is accurate.
Simple Explanation
Imagine the people who make rules about money made a tiny mistake in a book, like writing the wrong date. Now, they're saying, "Oops! We need to change the dates from December 31 to December 30 so everything's right!"