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 per is an abbreviation of the Latin term in propria persona, which means by one's self.. In legal terms, it refers to someone who chooses to act as his or her own legal counsel in a lawsuit, despite not being a lawyer. This term is synonymous with pro se, which is a term usually used by federal courts while pro per is commonly used by state courts. Pros and Cons.