(c)Period of measurement. (1) Annual receipts of a concern that has been in business for three or more completed fiscal years means the total receipts of the concern over its most recently completed three fiscal years divided by three.
The Newbeats ' third album was anchored by their 1965 smash hit Run Baby Run, which had a sort of Four Seasons-meets-Motown sound.
This is believed to be the origin of the children's lullaby Rock A Bye Baby. The child was never identified and was later adopted by a local family. For further information about the origin of the song Rock a Bye Baby. Take a look at Wikipedia.