### Question
What is the definition of school?


### Answer
The definition of **school** is as follows in *26 U.S.C. § 62*:

> any school which provides elementary education or secondary education (kindergarten through grade 12), as determined under State law

#### Citation:
  - *26 U.S.C. § 62*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART I-DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC.**

