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.
What is the average typing speed of a five minute typing test? A words per minute tally is generally used to measure average typing speed. A speed of 38 to 40 words per minute is considered average, but professional typists typically type at speeds of 65 to 75 words per minute. This higher speed translates to 325-375 words typed in five minutes.