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Default Functions for "current" & "previous" month to calculate data

Hi -
Working with (2)spreadsheets: 2008 and 2007 for comparison. Need assistance
with writing formula to recognize on 2008 spreadsheet to calculate "previous"
month, current if there is no data for "current" month. Right now I have:
=IF(AND(MONTH(TODAY()),TRUE),SOURCE_2008!E6-SOURCE_2007!E6) whereas it's
looking in a specific cell, which I rather not. Is this possible? Some
columns report "current" data and others "previous".
 
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