[Code of Federal Regulations] [Title 20, Volume 2] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 20CFR404.145] [Page 69] TITLE 20--EMPLOYEES' BENEFITS CHAPTER III--SOCIAL SECURITY ADMINISTRATION PART 404_FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950 ) --Table of Contents Subpart B_Insured Status and Quarters of Coverage 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.