beneficiaryâs share of inside basis in partnership assets and his outside basis in the partnership interest. An optional basis adjustment can increase the partnershipâs basis in property transferred upon a partnerâs death to its estate tax value. The Economic Growth
â¢ AVERMENT (noun). The noun AVERMENT has 1 sense: 1. a declaration that is made emphatically (as if no supporting evidence were necessary). Familiarity information: AVERMENT used as a noun is very rare.
grudge. Repugnance applies to that which one feels himself summoned or impelled to do or to endure, and from which he instinctively draws back. Aversion is the turning away of the mind or feelings from some person or thing, or from some course of action, etc. Hate, or hatred, as applied to persons, is intense and continued aversion, usually with disposition to injure; anger is sudden and brief, hatred is lingering and enduring; Her wrath became a hate ,.