(3) If deductible by the beneficiary, when is a cash basis beneficiary entitled to a deduction for interest expense? (4) What is the income tax effect to beneficiaries who receive dis tributions from the estate where the testator has designated that such distribution is to pass free of inheritance taxes? Decision: (1) An estate may not deduct interest on inheritance taxes, as such obligation is ultimately that of the beneficiary. (2) Interest on inheritance taxes is deductible by the beneficiary subject to the tax. Accrual basis taxpayers may deduct when all events have transpired to fix the liability.
(Franz) Joseph Haydn, composer of the Classical Era-Born - 1732 in Rohrau, Austria Died-May, 1809 in Vienna, Austria Major works include - 15 surviving Operas, 104 Symphonies, Violin and keyboard concertos, Chamber music and songs, 12 Masses.
Early Life. Famed composer Giuseppe Verdi was born Giuseppe Fortunino Francesco Verdi on October 9 or 10, 1813, in the community of Le Roncole, near Busseto in the province of Parma, Italy. His mother, Luigia Uttini, worked as a spinner, and his father, Carlo Giuseppe Verdi, made a living as a local inkeeper.