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).
If federal estate tax was paid on IRD, a deduction can be claimed on the income tax return that reports the IRD. Exemptions Final Form 1040 Full amount allowed for decedent; no proration required. For decedent to claim exemption of a dependent, deceden t. must have furnished over one-half of support for entire year. Form 1041 An estate is allowed a $600 exemption even if first return period is less than 12 months. Funeral Expenses Form 706, Schedule J Allowed on Form 706, never on Form 1041 or 1040.