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.
A classical conditioning procedure for changing the relationship between a conditioned stimulus and its conditioned response. aversive conditioning : A form of treatment that consists of repeated pairings of a stimulus with a very unpleasant stimulus. habituation : Decreased responsiveness to a stimulus after repeated presentations. operant conditioning Also called instrumental conditioning, a form of associative learning in which the consequences of a behavior change the probability of the behavior's occurrence.