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.
Taste Aversion. Taste aversion âlearning to avoid a food that makes you sickâis an intriguing form of classical conditioning. The signal or CS is the taste of a food. The reflex that follows it is sickness. Organisms quickly learn to associate taste with sickness. Taste aversion is interesting to researchers because it appears to violate several rules of classical conditioning.