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.
pro-fan' (verb chalal, adjective chalal, chol; bebeloo, bebelos): From profanus, before (i.e. outside) the temple, therefore unholy, polluted, secular, is of frequent occurrence (verb and adjective) in both the Old Testament and the New Testament. To profane (chalal) is seen in Leviticus 18:21; 19:8; Nehemiah 13:17,18; Psalms 89:39; Isaiah 43:28; Ezekiel 22:8,26, etc.