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.
But climate is not an adjective and doesnât have an opposite, so inclimate would have no logical meaning. The opposite of inclement is the much rarer clement, meaning mild or gentle, which comes from a Latin word with the same meaning. Considered etymologically, then, inclement could mean not mild or not gentle. Incidentally, clement is also the root of clemency, meaning mildness or leniency.