Reference for Rosh Hashanah 14:14

והרי רגלים דלא חיילי מאורתא וקחשיב כיון שצריך לאיתויי מעיקרא מיחייב וקאי

the sixth of Sivan is the New Year for the two loaves'.<span class="x" onmousemove="('comment',' For bringing meal-offerings from the new corn. Ibid. 17.');">¹³</span> Now [this being so], according to Raba the Mishnah should say six, and according to R'Nahman B'Isaac five? - R'Papa said: In fixing the number, [the Tanna] reckons only such [New Years] as commence with the evening,<span class="x" onmousemove="('comment',' E.g., the New Year for kings commences with the evening of the first of Nisan.');">¹⁴</span>

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