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.
Look up advehent or afferent in Wiktionary, the free dictionary. Afferent (from Latin, af meaning to and ferre meaning to carry) is an anatomical term meanings conveying towards a center. It may refer to: Anatomical structures