EOY()
 Determines the date for the end of the year
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 Syntax

     EOY([<dDate>]) --> dEndOfYear

 Argument

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

 Returns

     The returned date is December 31 of the specified year.

 Description

     EOY() determines the date for the end of 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 last day of the current year (1991):

        ? EOY()            // 12/31/91