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.
Medical Definition of AVERSION THERAPY. : therapy intended to suppress an undesirable habit or behavior (as smoking or overeating) by associating the habit or behavior with a noxious or punishing stimulus (as an electric shock).efinition of AVERSION THERAPY. : therapy intended to suppress an undesirable habit or behavior (as smoking) by associating the habit or behavior with a noxious or punishing stimulus (as electric shock). ADVERTISEMENT. noun. : therapy intended to suppress an undesirable habit or behavior (as smoking or overeating) by associating the habit or ....