1 Intracellular fluid (2/3 of body water). 2  Per Guyton, in a body containing 40 litres of fluid, about 25 litres is intracellular, which amounts to 62.5% (5/8), close enough to the 2/3 rule of thumb. 3  Jackson's texts states 70% of body fluid is intracellular. 4  Extracellular fluid (1/3 of body water).
However, if you provided support to your brother, depending on the level of support and your brotherâs gross income for 2010, you may be able to claim him as a dependent on your tax return (under the qualifying relative rules).
Contractors can claim expenses for using a bicycle or motorcycle for travel. Contractors can claim mileage allowances for using their bicycle or motorcycle to travel to and from work. However, there is no tax relief for the purchase of the bicycle or motorcycle. Top Use of home as office. Claiming contractor expenses for use of home as office. Discusses if claims should be made for use of home, what the rules are, and what can be claimed.