CFR /  Title 20  /  Part 404  /  Sec. 404.145 When you acquire a quarter of coverage.

If we credit you with a quarter of coverage (QC) for a calendar quarter under paragraph (b), (c), or (d) of Sec. 404.141 for calendar years before 1978 or assign it to a specific calendar quarter under paragraph (b) of Sec. 404.143 for calendar years after 1977, you acquire the QC as of the first day of the calendar quarter.