BOY()
 Determines the date for the beginning of a year
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 Syntax

     BOY([<dDate>]) --> dBeginningOfYear

 Argument

     <dDate>  Designates the date for which the first day of the year is
     determined.  The default is the system date.

 Returns

     BOY() returns the first of January for the year that contains <dDate>.

 Description

     BOY() determines the year without having to create a date-type variable.

 Note

     .  If no date is specified, the function automatically uses the
        system date.  An empty date parameter always returns an empty date.

 Example

     The first date of the current year (1991):

     ? BOY()            // 01/01/91