Calendar Year

What does Calendar Year mean in American Law?

The definition of Calendar Year in the law of the United States, as defined by the lexicographer Arthur Leff in his legal dictionary is:

January first through December thirty-first; usually used in contradistinction to some other way of measuring a year, e.g., academic year, fiscal year.

United States Tax Concept of Calendar Year

A year that runs from January 1st through December 31st. Most taxpayers are calendar year taxpayers, not fiscal year taxpayers.