Reference for Rosh Hashanah 19:1
ופירות נטיעה זו אסורין עד ט"ו בשבט אם לערלה ערלה ואם לרבעי רבעי
The fruit of such a plantation is forbidden until the fifteenth of Shebat,<span class="x" onmousemove="('comment',' Although three years are reckoned to have been completed by the previous New Year.');"><sup>1</sup></span> whether as "uncircumcised" in [the year of] "uncircumcision", or as fourth year fruit in the fourth year',<span class="x" onmousemove="('comment',' Tosef. Sheb. I.');"><sup>2</sup></span>
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