A partner's basis is increased by the following items. 1  The partner's additional contributions to the partnership, including an increased share of or assumption of partnership liabilities. 2  The partner's distributive share of taxable and nontaxable partnership income.
Medical Definition of aversion. 1  1: a feeling of repugnance toward something with a desire to avoid or turn from it. 2  2: a tendency to extinguish a behavior or to avoid a thing or situation and especially a usually pleasurable one because it is or has been associated with a noxious stimulus conditioning of food aversions by drug injection.
(ÉËvÉr ÊÉn, -ÊÉn) n. 1. a strong feeling of dislike, repugnance, or antipathy toward something and a desire to avoid it: an aversion to snakes. 2. a cause or object of such a feeling. 3. Obs. the act of turning away or preventing. [1590â1600; < Latin ÄversiÅ]