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.
Typing Speed. What is a good typing speed? A typing speed above 40 WPM (Words Per Minute) is higher than the average score, and over 100 WPM is usually considered a high speed (when it is achieved with zero errors).