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.
Fees are subject to change. Undergraduate students are classified full-time if they enroll in 12 or more credit hours in a regular semester or 12 or more credit hours in a summer session or if they are enrolled in a special program which is classified full-time regardless of credit hour load.ees are subject to change. Undergraduate students are classified full-time if they enroll in 12 or more credit hours in a regular semester or 12 or more credit hours in a summer session or if they are enrolled in a special program which is classified full-time regardless of credit hour load.