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.
Aversion therapy uses the behavioral approach principles that new behavior can be learned in order to overcome addictions, obsessions or violent behavior. In aversion therapy an aversive stimulus is paired with an undesirable behavior in order to reduce or eliminate that behavior.