calendar quarter
Defined in 4 places across 4 titles of the United States Code.
“calendar quarter” means a 3-month period beginning on January 1, April 1, July 1, or October 1.
Source
- 1994–present31 U.S.C. § 3701Money and Finance · Definitions and application · in this chapter
For purposes of this paragraph, the term “calendar quarter” means—
(i) the period which begins on January 1 and ends on March 31 of each year;
(ii) the period which begins on April 1 and ends on June 30 of each year;
(iii) the period which begins on July 1 and ends on September 30 of each year; and
(iv) the period which begins on October 1 and ends on December 31 of each year.
Source
- 2004–present15 U.S.C. § 697ECommerce and Trade · Premier Certified Lenders Program · in this section
For purposes of this paragraph, the term “calendar quarter” means the three-month period ending on March 31, June 30, September 30, or December 31.
Source
- 2005–present26 U.S.C. § 5061Internal Revenue Code · Method of collecting tax · in this section
The terms “quarter” and “calendar quarter” shall mean a period of three calendar months ending on March 31, June 30, September 30, or December 31.
Source
- 1994–present45 U.S.C. § 231Railroads · Definitions · under this subchapter