### Question
How is the "first month of such taxable year" defined?


### Answer
The term **first month of such taxable year** is defined in *42 U.S.C. § 403* as follows -

> 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

#### Citation:
  - *42 U.S.C. § 403*
  - Heading: **CHAPTER 7-SOCIAL SECURITY > SUBCHAPTER II-FEDERAL OLD-AGE, SURVIVORS, AND DISABILITY INSURANCE BENEFITS**

