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.
Words Per Minute. In a speed test for typing, every five characters or keystrokes, including spaces, is classed as one word. Speed tests can be taken online on various different websites that enable users to type random passages of text in a set amount of time to determine their typing speed. This is given in wpm (words per minute), with deductions made for each word spelt incorrectly. Therefore, someone who typed 60 words of the passage in one minute and made 4 errors would have a typing speed of 56 wpm.