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.
1 A full-time undergraduate student, for fee purposes, is defined as any student enrolled in 12 or more credits per semester. 2  An undergraduate student will be charged for each credit in excess of 18 credit hours per semester, in addition to the flat fee.otes. 1  A full-time undergraduate student, for fee purposes, is defined as any student enrolled in 12 or more credits per semester. 2  During the summer, undergraduate students are charged per credit regardless of the number of credits registered. 3  Residency reclassification questions should be directed to the Registrarâs office, Clark Hall, ... 4  Distanc