{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s21/e/7","label":"student","definition":"The term “student” means an individual who during each of 5 calendar months during the taxable year is a full-time student at an educational organization.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}