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.
A spousal property basis increase of $3 million is also available, allowing the basis of. property transferred to surviving spouses to be increased as much as $4.3 million. To the. extent the partnerâs heir has a carryover basis in the partnership interest transferred at. death, no basis step-up will be available.