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.
âversatileâ: synonyms and related words: 1  a pearl of great price idiom. 2  a place in the sun idiom. 3  advantageous. 4  all-singing. 5  amiss. 6  corrective. 7  expedient. 8  favourable. 9  fodder. 10  foil. 11  fruitful. 12  fruitfulness. 13  palliative. 14  productive. 15  profitable. 16  repay. 17  repay sb's effort, time, attention, etc. idiom. 18  respite. 19  salutary. 20  sniff.