calendar quarter
Defined in 2 dictionaries — Case Law, U.S. Code
Definitions from Case Law
From 327 U.S. 358 - Social Security Board v. Nierotko · 1946Most cited · 955 citing opinions
a period of three calendar months ending on March 31, June 30, September 30, or December 31; and the term 'quarter of coverage' means a calendar quarter in which the individual-has been paid not less than $50 in wages.
United States Code
15 U.S.C. § 697E — in this section
For purposes of this paragraph, the term “calendar quarter” means—
(i) the period which begins on January 1 and ends on March 31 of each year;
(ii) the period which begins on April 1 and ends on June 30 of each year;
(iii) the period which begins on July 1 and ends on September 30 of each year; and
(iv) the period which begins on October 1 and ends on December 31 of each year.
26 U.S.C. § 5061 — in this section
For purposes of this paragraph, the term “calendar quarter” means the three-month period ending on March 31, June 30, September 30, or December 31.
31 U.S.C. § 3701 — in this chapter
“calendar quarter” means a 3-month period beginning on January 1, April 1, July 1, or October 1.
45 U.S.C. § 231 — under this subchapter
The terms “quarter” and “calendar quarter” shall mean a period of three calendar months ending on March 31, June 30, September 30, or December 31.