Today, most men wear a thin to moderately thick mustache with the beard, which is not waxed to curl upward. No hair is grown on the cheeks, so it is not a full beard. Ad. The Van Dyke is a variation of the goatee, and some also refer to the classic goatee with this name. Hair worn only on the chin may also be called a chin beard if it is very long.
A partner's basis is increased by the following items. 1  The partner's additional contributions to the partnership, including an increased share of or assumption of partnership liabilities. 2  The partner's distributive share of taxable and nontaxable partnership income.
9 - 10 IRC Â§ 752 â¢ An increase in a partnerâs share of partnership debt is treated as a cash contribution by the partner to the partnership. âA partnerâs share of partnership debt increases as the total amount of partnership debt increases. âA decrease of a partnerâs share of partnership debt is treated as a cash distribution to the partner.