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.
/ÉËvÉË.sÉªv/ /ÉËvÉË.sÉªv/. âº making someone feel a strong dislike for something, or making them not want to do it: emotionally aversive images. âº Aversive methods of stopping someone from behaving in a particular way involve doing something unpleasant to that person whenever they do something you do not want them to do: aversive conditioning.