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.
Definition of curule. 1 : relating to or being a high-ranking dignitary of ancient Rome entitled to occupy a special chair. 2 : of, relating to, or being a chair or seat reserved for Romans of high rank that resembles a backless stool with curved legs; also : of, relating to, or being a 19th century seat with legs of a similar style.