2.1.898 Part 4 Section 3.17.4.1, Date Representation
a. The standard states that the upper range for the 1900 and 1904 date base systems is December 31, 9999.
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Office assumes that the upper range for the 1900 and 1904 date base systems is December 31, 9999 23:59:59.
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This note applies to the following products: 2007, 2007 SP1, 2007 SP2.