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.
What is Aversion Therapy. Aversion therapy is a type of behaviour therapy which aims to reduce or eliminate an undesirable behaviour. This can be achieved by associating the undesirable behaviour with unpleasant stimuli (classical conditioning).Aversion therapy is based on the learning theory which states that all behaviours are learned and if we want to change an undesirable behaviour, we can change it through appropriate conditioning.his can be achieved by associating the undesirable behaviour with unpleasant stimuli (classical conditioning). Aversion therapy is based on the learning theory which states that all behaviours are learned and if we want to change an undesirable behaviour, we can change it through appropriate conditioning.