teacher or trainee
Defined in 1 place of the United States Code.
The term “teacher or trainee” means any individual—
(i) who is temporarily present in the United States under subparagraph (J) or (Q) of section 101(15) of the Immigration and Nationality Act (other than as a student), and
(ii) who substantially complies with the requirements for being so present.
Source
- 1994–present26 U.S.C. § 7701Internal Revenue Code · Definitions · for purposes of this title