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.
afferent (afÂ´ÉrÉnt), adj conveying from a periphery to a center. n an impulse that arises in the periphery and is carried into the central nervous system. An afferent nerve conducts the impulse from the site of origin to the central nervous system.