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.
Food Aversion. Food Aversion is a psychological repulsion to some foods caused by emotions associated with the food rather than by any chemical properties within the food. Unlike food allergies or food intolerance, if the offending food is unrecognizable, no adverse reaction results. Anorexia nervosa is seen as an extreme form of food aversion.