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YEAR. The period in which the revolution of the earth round the sun, and the accompanying changes in the order of nature, are completed.
     2. The civil year differs from the astronomical, the latter being composed of 365 days, 5 hours, 48 seconds and a fraction, while the former consists, sometimes of three hundred and sixty-five days, and at others, in leap years, of three hundred and sixty-six days.
     3. The year is divided into half-year which consists, according to Co. Litt. 135 b, of 182 days; and quarter of a year, which consists of 91 days, Ibid. and 2 Roll. Ab. 521, 1. 40. It is further divided into twelve months.
     4. The civil year commences immediately after twelve o'clock at night of the thirty-first day of December, that is the first moment of the first day of January, and ends at midnight of the thirty-first day of December, twelve mouths thereafter. Vide Com. Dig. Ann.; 2 Bl. Com. by Chitty, 140, n.; Chitt. Pr. Index tit. Time alteration of the calendar (q.v.) from old to new style in England, (see Bissextile,) and the colonies of that country in America, the year in chronological reckoning was supposed to commence with the first day of January, although the legal year did not commence until March 25th, the intermediate time being doubly indicated: thus February 15, 1724, and so on. This mode of reckoning was altered by the statute 24 Geo. II. cap. 23, which gave rise to an act of assembly of Pennsylvania, passed March 11, 1752; 1 Sm. Laws, 217, conforming thereto, and also to the repeal of the act of 1710.
     5. In New York it is enacted that whenever the term "year" or "years" is or shall be used in any statute, deed, verbal or written contract, or any public or private instrument whatever, the year intended shall be taken to consist of three hundred and sixty-five days; half a year of a hundred and eighty-two days; and a quarter of a year of ninety-two days; and the day of a leap year, and the day immediately preceding, if they shall occur in any period so to be computed, shall be reckoned together as one day. Rev. Stat. part 1, c. 19, t. 1, Sec. 3.

A Law Dictionary, Adapted to the Constitution and Laws of the United States. By John Bouvier. Published 1856.
References in periodicals archive ?
The procedure under which IRC Section 442 allows individuals (e.g., sole proprietors) filing tax returns on a fiscal year basis to obtain automatic approval to change their annual accounting period to a calendar year is set forth in Revenue Procedure 2003-62.
Under the Article 22 mandate, this preparer is not required to e-file either the 2008 individual personal income tax returns and extensions or the 2008 partnership returns and partnership extensions because she has not filed more than 100 original individual and partnership tax returns in calendar year 2008.
Such providers, for all calendar years after 2007, must file copies of the W-2S with the department on or before March 31 of the year following the year of the withholding.
Hope and lifetime learning credits are allowed for qualified amounts paid during the calendar year for any academic period beginning in that calendar year or the following three months, under Sec.
The "Spring" issue will arrive, with any luck, sometime in the earlier part of the calendar year. "Summer" comes sometime in the middle.
Silver Spring, Md., remodeler John Tabor is considering converting from the calendar year to a fiscal year ending in February.
Because the average base payroll is tallied on a calendar year and reserve accounts accumulate quarterly, the result is to flood the reserve balance in relation to the small average base payroll.
These companies have either completed interoperability qualifications between their respective hardware products and the Cisco MDS 9000 or are expected to complete testing by Q1 of this calendar year. Other companies scheduled to join the program include Network Appliance, Quantum/ATL, and XIOtech, who expect to complete interoperability testing and qualifications by Q2.
Looking at the calendar year to May 2002, its analysis indicates that the for sale properties are fetching an average of 92.7% of asking price with the statistic that the asking price and sale price are becoming closer connected whereas in the Spring of 2001 the index was down several points.
San Jose, with a preliminary 53 percent diversion rate for calendar year 2000, already exceeds the state-mandated requirement of 50 percent but, given the exigencies of environmental legislation and public policy, it's a sound strategy to increase the diversion rate even more.
The command history report is the only report submitted by Naval Aviation commands that covers the entire operating activities of the command for a calendar year and is also identified for permanent retention mandated by the Secretary of the Navy's Navy and Marine Corps Records Disposition Manual (SECNAVINST 5212.5D).
However, if instead, $10 million is paid during the next calendar year (as indicated by the prior three-year average) and no additional reserves are added to the current reserves, then the new three-year average payment is now $9 million (averaging $7 million, $10 million, and $10 million).