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.
aversive â(countable and uncountable, plural aversives) (grammar, uncountable) A grammatical case indicating that something is avoided or feared; the evitative case. (psychology, countable) An unpleasant stimulus intended to induce a change in behaviour.