### Question
Can you define what first month of such taxable year means?


### Answer
**First month of such taxable year** is defined as the following in *42 U.S.C. § 403*:

> 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 6-THE CHILDREN'S BUREAU > SUBCHAPTER II-FEDERAL OLD-AGE, SURVIVORS, AND DISABILITY INSURANCE BENEFITS**

