One portion is equal to the amount of the nontaxable transfer ($10,000) and has a zero inclusion ratio; the other portion is $2,000 ($12,000 â $10,000). With respect to the $2,000 portion, the denominator of the applicable fraction is $2,000. made no prior gifts to or for the benefit of GC during 1996. The entire $10,000 transfer is a nontaxable transfer. For purposes of computing the tax on the direct skip, the denominator of the applicable fraction is zero, and thus, the inclusion ratio is zero.
prole f (plural proli) 1  offspring, issue, children quotations â¼ senza prole - childless. 2  progeny, race, stock.
prokaryote. a unicellular organism lacking a true nucleus and nuclear membrane, having genetic material composed of a single molecule of double-stranded DNA. Prokaryotes with the exception of mycoplasmas have a rigid cell wall. Includes the blue-green algae and bacteriaâthe Cyanophyceae. unicellular organism that does not contain a true nucleus surrounded by a double membrane; a bacterium. Division usually occurs through simple fission. Also spelled procaryote. Compare eukaryote-prokaryotic adj.