What is the distance for the requirement of fall protection in construction?

OSHA was signed by:

Lockout/Tagout applies only to electrical hazards.

NFPA focuses on:

PPE protects:

ANSI is:

How many died in the Triangle Shirtwaist Fire:

The BLS was established in:

Consensus standards are:

On January 1, 2026 Rutherford had a basis in his Hayes Partnership interest of $5,000. Rutherford owns a 25% interest in Hayes Partnership. For 2026 Hayes Partnership reported the following items:    Ordinary business income $ 100,000   §1231 gain     15,000   Charitable contributions     25,000   Tax-exempt income       3,000   Bank of Fayetteville loan     12,000   What is Rutherford’s outside basis after adjustment for his share of these items?