When a calendar quarter cannot be a quarter of coverage.

This 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)).