From IRS Publication 590-b:
"Distributions by the required beginning date.
You must receive at least a minimum amount for each year starting with the year you reach age 70½ (your 70½ year). If you do not (or did not) receive that minimum amount in your 70½ year, then you must receive distributions for your 70½ year by April 1 of the next year.
If an IRA owner dies after reaching age 70½, but before April 1 of the next year, no minimum distribution is required because death occurred before the required beginning date."
So any distribution occurring at any time during the year in which you turn 70-1/2 can be considered part of a RMD.
