Full-time Student
An individual is a full time student if, during some part of each of five months during the
year, he is [a] enrolled at a school that has a regular teaching staff, course of study and
regularly enrolled body of students in attendance or [b] taking an on-farm training course
given by such a school or a state, county, or local government. A student is a full-time
student if he or she is enrolled for the number of hours or courses the school considers
to be full-time.
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