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-form is a word or phrase that can take the place of another word (or word group) in a sentence. The process of substituting pro-forms for other words is called proformation. In English, the most common pro-forms are pronouns, but other words (such as here, there, so, not, and do) can also function as pro-forms. (See Examples and Observations, below.) The pro-form is the referring word in a sentence; the word or word group that's referred to is the antecedent.