The Calendar year reference article from the English Wikipedia on 24-Jul-2004
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Calendar year

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In the Gregorian calendar in common use, the calendar year begins on January 1, and ends on December 31. Other alignments of the 12-month period can be used for purposes of accounting (see fiscal year).

More generally, a calendar year begins on the New Year's day of the given calendar system and ends on the day before the following New Year's day.

See also other calendars