Don't need a formula. Format cells a1 and b1 as month/year format (highlight cells and hit CTRL 1, then choose the appropriate entry in the DATE section).
Then type in January 2001 in A1 and February 2001 in B1. Highlight both cells and drag the cells across until you reach December.
Job done.
Unless of course you need to have a formula for a specific reason, in which case, let me know.
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