A partner's basis is increased by the following items. 1  The partner's additional contributions to the partnership, including an increased share of or assumption of partnership liabilities. 2  The partner's distributive share of taxable and nontaxable partnership income.
Medical Definition of aversion. 1  1: a feeling of repugnance toward something with a desire to avoid or turn from it. 2  2: a tendency to extinguish a behavior or to avoid a thing or situation and especially a usually pleasurable one because it is or has been associated with a noxious stimulus conditioning of food aversions by drug injection.
Conditioned taste aversion is a type of learning in which the hedonic response to a gustatory stimulus is changed as a result of association with a toxic visceral stimulus (Grill, 1985). It is an unusual kind of conditioning because it can occur when the interval between the gustatory stimulus and the toxic stimulus is hours, it can occur in one trial, and it is resistant to extinction.