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.
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.