IF Statement: How would I go about writing this

I am wanting to write an if statement for the following data

Oct Nov Dec
SWB SWB SWB
0 1 50
0 0 100

That says the first time there is data greater than 0 return the month cell.

How would I go about writing this, I do not know the code for the if statement.


Thanks

Do you mind uploading a sample workbook, with descriptions of your intended result. Mostly I am questioning "the first time there is data greater than 0 return the month cell". What do you mean by this? Do a Google search on VLookup and HLookup and let me know if either of these is close to the functionality you are looking for.