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.
paÂ·pilÂ·la. n. pl. paÂ·pilÂ·lae (-pÄ­lâ²Ä). 1. A small nipplelike projection, such as a protuberance on the skin, at the root of a hair or feather, or at the base of a developing tooth. 2. One of the small, round or cone-shaped protuberances on the top of the tongue that contain taste buds. 3. A pimple or pustule.