Computation of the inclusion ratio. T transfers $100,000 to a newly-created irrevocable trust providing that income is to be accumulated for 10 years. At the end of 10 years, the accumulated income is to be distributed to T's child, C, and the trust principal is to be paid to T's grandchild. 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.
proke â(third-person singular simple present prokes, present participle proking, simple past and past participle proked) (obsolete) To poke; to thrust. (Can we find and add a quotation of Holland to this entry?)
, to challenge : , forth; see pro- 1 +. , to call; see wekw-in Indo-European roots .]. Synonyms: provoke, incite, excite, stimulate, arouse, rouse, stir 1. These verbs mean to move a person to action or feeling or to summon something into being by so moving a person.Provoke often merely states the consequences produced: Let my presumption not provoke thy wrath (Shakespeare).a situation which in the country would have provoked meetings (John Galsworthy).ntice, lure, tempt-provoke someone to do something through (often false or exaggerated) promises or persuasion; He lured me into temptation. rejuvenate-cause (a stream or river) to erode, as by an uplift of the land.