FUNCTION BOYEAR()

  Short:
  ------
  BOYEAR() Determine beginning of year a date falls in

  Returns:
  --------
  <dReturn> => Date of the beginning of the year

  Syntax:
  -------
  BOYEAR([dTarget])

  Description:
  ------------
  Determines beginning of the year of a date and
  returns it as <dReturn>. [dTarget] a date variable. Default is
  DATE()

  Examples:
  ---------
   dBegyear := BOYEAR(date())

  Source:
  -------
  S_BOYEAR.PRG