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 Fastest Typing Speed. The highest typing speed ever recorded was 216 words per minute (wpm), set by Stella Pajunas in 1946, using an IBM electric typewriter. Currently, the fastest English language typist is Barbara Blackburn, who reached a peak typing speed of 212 wpm during a test in 2005, using a Dvorak simplified keyboard. The average wpm speed is only 41.4 words in one minute. This is far below the speeds of the record holders, or even the speeds that are needed to be successful in the working world. However, it is considered a good typing speed. Who Types Faster? The average typing speed for boys is 44 words per minute.