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.
Agate is a translucent to semitransparent chalcedony. If you have a piece that is semitransparent you will be able to hold a very thin piece up and see distorted or foggy images through it. If you hold a translucent piece up to a source of light you will see a small amount of light passing through the thin edges.