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.
Benign prostatic hyperplasia. Benign prostatic hyperplasia (BPH), also called benign enlargement of the prostate (BEP or BPE), is a noncancerous increase in size of the prostate. BPH involves hyperplasia of prostatic stromal and epithelial cells, resulting in the formation of large, fairly discrete nodules in the transition zone of the prostate.