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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.

References in periodicals archive ?
7300 increases the amount of time an employer must maintain copies of the combined W-2 forms from 3 years to 4 years after the 2007 calendar year.
They are effective for amounts deferred in calendar years beginning after December 31, 2004, as well as to income attributable to such amounts.
One issue of concern is that the altered calendar year would overlap standardized testing with Advancement Placement testing at the high school level.
for distributions for the 2001 and subsequent calendar years beginning before the effective date of final regulations, plan sponsors are permitted, but not required, to follow these proposed regulations, in the operation of their plans by adopting the model amendment set forth [in the preamble].
For the last three calendar years, Toxic has paid $13 million, $7 million, and $10 million in A&E losses.
First, a lease is not a section 467 rental agreement if it specifies equal amounts of rent for each month throughout the lease term and all rent payments are due in the calendar year to which the rent relates (or the preceding or succeeding calendar year).
This form must be served on a tenant by May 1 of that calendar year.
Ted) Lawson, Chairman, CEO, and President, said, "Guidance for calendar year 2006 is hereby reaffirmed at $3.
For a general partner, the payment commencement year is the later of the second calendar year following the calendar year in which his or her retirement date occurs, or the calendar year in which he or she attains age 60 (age 55 for 25 or more years of service).
residency within three calendar years of the close of the initial residency period, he will be subject to tax under Sec.
In requesting this redetermination, the Company agreed to put in place additional price protection hedges for calendar years 2007 through 2011, as specified below: