Someone â the subject, or the artist, or some organization â wants a portrayal of a certain person (or group of people). Even a street portrait of a stranger can fit, based on the photographer's intention. By the very existence of the term group portrait, clearly such a thing exists. One can also say individual portrait, but generally the implication of the term alone is that a single person is portrayed.
For years after 2006, the lowest federal tax rate percentage is 15%. Thus, for example, if an amount of $2,000 has been paid for eligible tuition fees for 2014, the student is entitled to a tuition tax credit of $300 for the 2014 tax year ($2,000 x 15%).
Education Expenses The following are qualified education expenses for the purposes of tax-free scholarships and fellowships: â¢ Tuition and fees required to enroll at or attend an eligible educational institution â¢ Course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. These items must be required of all students in your course of instruction. Qualified education expenses donât include the cost of: Worksheet 1-1. Taxable Scholarship and Fellowship Income