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.
braciole. In Italian American cuisine, braciole (the word is commonly pronounced /bra'zhul/ from the Sicilian dialect) is the name given to thin slices of meat (typically pork, chicken, or beef, but even swordfish) that are rolled as a roulade with cheese and bread crumbs and fried (the bread crumbs are often left off).