Check out example codes for "sql server select first day of previous year". It will help you in understanding the concepts better.

Code Example 1

SELECT DATEFROMPARTS(YEAR(GETDATE()), 1, 1) AS 'First Day of Current Year';
SELECT DATEFROMPARTS(YEAR(GETDATE()), 12, 31) AS 'End of Current Year';

Code Example 2

SELECT DATEFROMPARTS ( DATEPART(yyyy, GETDATE()) - 1, 1, 1 )

Code Example 3

SELECT DATEADD(yy, DATEDIFF(yy, 0, GETDATE()), 0)

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