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.
Class Aves - Birds. 1  Waterproof skin covered in feathers. 2  Endothermic, warm blooded. 3  Hard shelled eggs that are waterproof (cleidoic - closed egg) 4  Beak or bill rather than teeth. 5  Bipedal (walk on two legs only) 6  Forelimbs developed into wings.