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.
Commonly it's food, but you could have an aversion to black and white movies, driving with the windows open, or taking calls from salespeople. An aversion is also the person or thing that is the object of such intense dislike: her aversions included all kinds of vegetables and fruits. This noun is from Latin avertio, ultimately from avertere to turn away, from the prefix a- from plus vertere to turn.. Near synonyms are repugnance and antipathy.