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.
Averna: A blend of herbs, roots and citrus rinds, this sweet, thick liqueur has a gentle herbal bitterness and a higher alcohol content that makes it another great digestif to indulge in (29% ABV).