CFR › Title 20 › Part 404 › §404.14620 CFR §404.146Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy linkThis section applies when we credit you with quarters of coverage (QCs) under § 404.141 for calendar years before 1978 and under § 404.143 for calendar years after 1977. We cannot credit you with a QC for—(a)A calendar quarter that has not begun;(b)A calendar quarter that begins after the quarter of your death;(c)A calendar quarter that has already been counted as a QC; or(d)A calendar quarter that is included in a period of disability established for you, unless—(1)The quarter is the first or the last quarter of this period; or(2)The period of disability is not taken into consideration (see § 404.320(a)).