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.
prosÂ·taÂ·glanÂ·din. Any of a class of physiologically active substances present in many tissues, with effects such as vasodilation, vasoconstriction, stimulation of intestinal or bronchial smooth muscle, uterine stimulation, and antagonism to hormones influencing lipid metabolism.