year

(redirected from calendar years)
Also found in: Dictionary, Thesaurus, Legal, Financial, Encyclopedia, Wikipedia.

year

(yēr),
An approximately 365-day period, the time the earth takes to revolve around the sun.
[O.E. gēar ]
References in periodicals archive ?
A plan adopted before December 31, 2005, may be amended during 2005 to allow an employee to terminate participation or cancel a deferral election during calendar year 2005, provided the amounts involved are includable in the participant's income in the year they are earned and vested.
2 million) exceeds the cumulative rent allocated as of the close of the succeeding calendar year ($240,000), so the rental agreement includes prepaid rent.
The election is made on the individual's tax return for the election year, but may not be made before he has met the substantial-presence test for the calendar year following the election year.
For this purpose, a permitted S year includes a calendar year, a natural business year, an ownership tax year or a tax year permitted under Sec.
it elected to use the calendar year as its tax year.
The Company estimates that in addition to the estimated gross revenues previously announced for the Pennsylvania award of up to $60 million for the combined calendar years 2001 and 2002, the estimated gross revenues under the new state awards could total up to $40 million for the combined calendar years 2001 and 2002.
Example: A lease agreement entered into on January 1 with a term of three calendar years provides for no rent for the first year (i.
As an added benefit, students will be able to earn their bachelor's degree in three calendar years by taking advantage of the Art Institute's year-round academic calendar.
71(f) recapture rules are designed to prevent large decreases (in excess of $15,000) in the alimony paid from one year to the next during the first three calendar years in which alimony is paid.
The Administrative Complaint alleges that the company failed to submit a Material Safety Data Sheet (MSDS) and completed Emergency and Hazardous Chemical Inventory Forms for styrene for calendar years 1990-93 to the State Emergency Response Commission (SERC), and the Local Emergency Planning Committee (LEPC), and the local fire department with jurisdiction over the facility.
The Administrative Complaint alleges that the company failed to submit Material Safety Data Sheets (MSDSs) and completed Emergency and Hazardous Chemical Inventory Forms for methyl ethyl ketone and toluene for calendar years 1989-91 to the State Emergency Response Commission (SERC), the Local Emergency Response Committee, and the fire department with jurisdiction over the facility.
For example, a calendar year individual taxpayer makes this election on his or her 2001 return.