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.
Aventurine is a form of quartz, characterised by its translucency and the presence of platy mineral inclusions that give a shimmering or glistening effect termed aventurescence. The most common colour of aventurine is green, but it may also be orange, brown, yellow, blue, or gray.