(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.
Still, during these decades Haydn was a regular visitor to Vienna, where he presented his works, soaked up musical life, made friends (with Mozart, among others) and joined a Masonic lodge. In 1790, the prince having died, Haydn moved back to Vienna, a beloved master (Papa Haydn) and popular composer. Wolfgang Amadeus Mozart (1756-1791), though born in Salzburg, spent extended periods of his childhood as a prodigy on tour throughout Europe.