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.
Comparison of typing speeds, like most other things, is very subjective. A typing speed of 84 wpm is certainly much higher than that of an average person. I'd say that most people who haven't learnt touch typing would key in under 60 wpm. If you're comparing yourself to such people, than yes, 84 wpm is really high. However people who do learn touch typing in can key in much faster.