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.
Hemera Technologies/AbleStock.com/Getty Images. What qualifies as a good typing speed depends on the population you're examining: the general population or professionals. The average person types between 38 and 40 words per minute -- between 190 and 200 characters per minute. However, professional typists type a lot faster on average -- upwards of 65 to 75 WPM. A good typing speed compared to the general population would be over 40 WPM, but compared to professionals it would be in the 75 WPM range.