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.
A protÃ©gÃ© is a person who receives special protection and promotion from someone more established in a field. If your boss introduces you as his newest protÃ©gÃ©, you're off to a good start in your career. Essentially, a protÃ©gÃ© is a teacherâs pet, someone who is given special status or favors. Often, the word is used for someone who has special standout talent and is taken up as an upcoming star or powerhouse. n a person who receives support and protection from an influential patron who furthers the protege's career.