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When was for the first time January 1st was Celebrated as a New Year?

When was for the first time January 1st was Celebrated as a New Year?A. 45 B.C
B. 50 B.C
C. 40 B.C
D. 35 B.C

In 45 B.C., New Year’s Day is celebrated on January 1 for the first time in history as the Julian calendar takes effect. Soon after becoming Roman dictator, Julius Caesar decided that the traditional Roman calendar was in dire need of reform.