A collapsed lung, also known as a pneumothorax, occurs when air escapes out of a lung and becomes trapped inside the space between the chest and lung cavities. This can be caused by air blisters in the lungs that break open, sudden air pressure changes, or trauma to the chest or ribcage.
The IRS interpreted this provision as applying only to full-time students. In a 1993 technical advice memorandum, the IRS provided a safe-harbor definition of a full-time undergraduate student as one who is taking 12 credit hours and working no more than 20 hours per week.
FULL-TIME EQUIVALENCY:In the following cases, international students are automatically considered full-time for immigration purposes. 1  Graduate student holds full-time Assistantship/Externship. The student must be registered for a minimum of 6 credits and provide ISSS with a copy of the Award Letter. Graduate student is at the thesis or dissertation research/writing stage. The student must be registered for a minimum of 1 credit.