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.
Noun. 1. afferent-a nerve that passes impulses from receptors toward or to the central nervous system. afferent nerve, sensory nerve. dorsal horn, dorsal root-one of the two roots of a spinal nerve that passes dorsally to the spinal cord and that consists of sensory fibers.oun. 1. afferent-a nerve that passes impulses from receptors toward or to the central nervous system. afferent nerve, sensory nerve. dorsal horn, dorsal root-one of the two roots of a spinal nerve that passes dorsally to the spinal cord and that consists of sensory fibers.