first month of such taxable year

(2) As used in paragraph (1), the term “first month of such taxable year” means the earliest month in such year to which the charging of excess earnings described in such paragraph is not prohibited by the application of clauses (A), (B), (C), (D), (E), and (F) thereof.

Source

42 USC § 403(f)(2)

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Scoping language

None identified, default scope is assumed to be the parent (subchapter II) of this section.

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