Code of Federal Regulations Title 20. Employees' Benefits § 20.404.142 How we credit self-employment income to calendar quarters for taxable years beginning before 1978

(a) If your taxable year was a calendar year, we credit your self-employment income equally to each quarter of that calendar year.

(b) If your taxable year was not a calendar year (that is, it began on a date other than January 1, or was less than a calendar year), we credit your self-employment income equally—