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Candidate for a degreeAccording to 26 CFR 1.117-3 [Title 26 -- Internal Revenue; Chapter I -- Internal Revenue Service, Department of the Treasury; Subchapter A -- Income Tax], candidate for a degree means “an individual, [..]
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Candidate for a degreeAn undergraduate or graduate student enrolled at a college or university who is pursuing studies or conducting research to meet the requirement for an academic or professional degree or
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Candidate for a degreeA full or part-time student who:
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