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.
Commonly it's food, but you could have an aversion to black and white movies, driving with the windows open, or taking calls from salespeople. An aversion is also the person or thing that is the object of such intense dislike: her aversions included all kinds of vegetables and fruits. This noun is from Latin avertio, ultimately from avertere to turn away, from the prefix a- from plus vertere to turn.. Near synonyms are repugnance and antipathy.