Reference for Rosh Hashanah 14:12

מיתיבי ששה עשר בניסן ראש השנה לעומר ששה בסיון ראש השנה לשתי הלחם לרבא ליתני ששה לר"נ בר יצחק ליתני חמשה

There are four according to R'Meir, excluding the festivals,<span class="x" onmousemove="('comment',' Since R. Meir is of the view that the transgression is involved after the lapse of one festival. V. supra 4b.');">⁹</span> and four according to R'Simeon, excluding the tithe of cattle.<span class="x" onmousemove="('comment',' I.e., the first of Elul as a separate New Year; since R. Simeon places it on the first of Tishri which is in any case a new year.');">¹⁰</span>

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