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.
A âvectorâ can be defined as an organism that can acquire and subsequently transmit a pathogen (mostly viruses but also fungi and bacteria) to plants. In general, viruses do not exist and survive in nature without another organism. The plant host is the primary refuge of viruses.