specified student
Defined in 1 place of the United States Code.
For purposes of this paragraph, the term “specified student” means, with respect to any taxable year, an individual who is an eligible student (as defined in section 25A(b)(3)) during at least 5 calendar months during the taxable year.
Source
- 2021–present26 U.S.C. § 32Internal Revenue Code · Earned income · under this section