Deductions & credits

So, my specific case would be as Hal_Al pointed out. She is graduating in the second week of May, her last day of internship/instruction is April 30, and finals for the rest of the student body take place during the first full week of May (but she's not participating in any finals). I want to be certain I'm not running afoul of IRS rules. What's the specific section/rule that I need to review on this?