student

(D)The term “student” means any individual— (i)who is temporarily present in the United States— (I)under subparagraph (F) or (M) of section 101(15) of the Immigration and Nationality Act, or (II)as a student under subparagraph (J) or (Q) of such section 101(15), and (ii)who substantially complies with the requirements for being so present. (E) (i)An individual shall not be treated as an exempt individual by reason of clause (ii) of subparagraph (A) for the current year if, for any 2 calendar years during the preceding 6 calendar years, such person was an exempt person under clause (ii) or (iii) of subparagraph (A). In the case of an individual all of whose compensation is described in section 872(b)(3), the preceding sentence shall be applied by substituting “4 calendar years” for “2 calendar years”. (ii)For any calendar year after the 5th calendar year for which an individual was an exempt individual under clause (ii) or (iii) of subparagraph (A), such individual shall not be treated as an exempt individual by reason of clause (iii) of subparagraph (A), unless such individual establishes to the satisfaction of the Secretary that such individual does not intend to permanently reside in the United States and that such individual meets the requirements of subparagraph (D)(ii).

Source

26 USC § 7701(b)(5)(D)


Scoping language

None: Default is title Scope
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