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.
Generally, taste aversion is developed after ingestion of food that causes nausea, sickness, or vomiting. The ability to develop a taste aversion is considered an adaptive trait or survival mechanism that trains the body to avoid poisonous substances (e.g., poisonous berries) before they can cause harm.aste aversion is fairly common in humans. When humans eat bad food (e.g., spoiled meat) and get sick, they may find that food aversive until extinction occurs, if ever. Also, as in nature, a food does not have to cause the sickness for it to become aversive.