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 is defined as on the yes side. An example of pro used as an adverb is in the phrase pro healthy eating, which means in favor of healthy eating. The definition of a pro is a professional, or the yes side of a debate question. An example of a pro is a Major League Baseball player. An example of a pro is the side of the argument that disagrees with those who hold the con position.