calendar quarter

(1)The term “quarter”, and the term “calendar quarter”, mean a period of three calendar months ending on March 31, June 30, September 30, or December 31. (b)With respect to wages paid to an individual in the six-month periods commencing either, or; (A) if wages of not less than $100 were paid in any such period, one-half of the total amount thereof shall be deemed to have been paid in each of the calendar quarters in such period; and (B) if wages of less than $100 were paid in any such period, the total amount thereof shall be deemed to have been paid in the latter quarter of such period, except that if in any such period, the individual attained age sixty-five, all of the wages paid in such period shall be deemed to have been paid before such age was attained. (c)For purposes of, an individual shall be deemed to have one quarter of coverage for each $400 of his total wages prior to 1951 (as defined in), except where such individual is not a fully insured individual on the basis of the number of quarters of coverage so derived plus the number of quarters of coverage derived from the wages and self-employment income credited to such individual for periods after 1950. (d)

Source

42 USC § 413(a)(1)


Scoping language

For the purposes of this subchapter
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