### Question
What is the definition of eligible student?


### Answer
The definition of **eligible student** is as follows in *26 U.S.C. § 221*:

> given such term by section 25A(b)(3).

#### Citation:
  - *26 U.S.C. § 221*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VII-ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS**

