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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.

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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.

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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.

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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.

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