The adjustment diminishes the income interest in a trust that requires all of the income to be paid at least annually to a spouse and for which an estate tax or gift tax marital deduction would be allowed, in whole or in part, if the trustee did not have the power to make the adjustment.
Oman Climate The Climate of Oman can be described as subtropical dry, hot desert climate with low annual rainfall, very high temperatures in summer and a big difference between maximum and minimum temperatures, especially in the inland areas. Summer (June to September) is very low rainfall.
Like the rest of the Persian Gulf, Oman generally has one of the hottest climates in the world â with summer temperatures in Muscat and northern Oman averaging 30 Â°C (86.0 Â°F) to 40 Â°C (104.0 Â°F). Oman receives little rainfall, with annual rainfall in Muscat averaging 100 mm (3.9 in), falling mostly in January.