dependent child means an unmarried dependent child (including a stepchild or adopted child) who is
(C) between 18 and 22 years of age and is a
student regularly pursuing a full-time course of study or training in residence in a high
school, trade
school, technical or vocational institute, junior college, college, university, or comparable recognized educational institution. For the purposes of this subchapter, a child whose 22nd birthday occurs before July 1 or after August 31 of a calendar year, and while such child is regularly pursuing such a course of study or training, is deemed to have become 22 years of age on the first day of July after that birthday. A child who is a
student is deemed not to have ceased to be a
student during an interim period between
school years if the interim period is not more than 5 months and if such child shows to the satisfaction of the General Counsel of the Government Accountability Office that such child has a bona fide intention of continuing in the same or a different
school during the
school semester (or other period into which the
school year is divided) immediately after the interim period.