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.
Top definition. LeLe. a VERY down to earth, chill girl. she may be your neighbor, the girl who you can tell everything to, or maybe even the one who might have to put you in your place from time to time. either way, LeLe is definately the most awesome, amazing, spectacular, sweet, funny, outspoken, dramatic person you know.