The items must be taken into account when a partner's basis in a partnership is being computed. 1  No Negative Basis: The basis of a partner's interest in a partnership cannot be reduced below zero. 2  Tax-Exempt Income: Tax-exempt income that increases basis should include only that income which is permanently tax-exempt.
Robert Charles Lee, 35+ years in editorial & publishing, British speaker, work in American English. Views. When I did my Pitman's secretarial training in the 1970s, we learnt that the global average remained fairly consistent for decades at anywhere between 85 wpm to 120 wpm. The fastest on record is something like 300 wpm or 400 wpm (can't be sure). Written Jun 24, 2015 Â· View Upvotes.
The average typing speed is 36 words per minute. Typing speed is usually measured in words per minute, but as most people have noticed, words have different lengths. Depending on your profession, you may need to type longer words than in other professions. For example, if youâre a legal typist, youâre probably typing longer words than most people do. For this reason, the best way to measure typing speed is in characters per minute. The average typing speed, in this case, is about 187 characters per minute. Whatâs a good typing speed? A good typing speed for most people is 40 words per minute or over. This would give you a word count of 2400 words per hour if you could sustain the pace for sixty minutes. There are people who can type a whole lot faster than 40 words per minute. If youâre a professional typist, you can probably type 75 words per minute, and maybe even more. Whatâs the world record?