In crediting quarters of coverage under § 404.141(b)(2), we credit any self-employment income you derived during a taxable year that began before 1978 to calendar quarters as follows:
If your taxable year was a calendar year, we credit your self-employment income equally to each quarter of that calendar year.
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—
To the calendar quarter in which your taxable year ended; and
To each of the next three or fewer preceding quarters that were wholly or partly in your taxable year.
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