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.
The seasons are defined as Spring (March, April, May), Summer (June, July, August), Autumn (September, October, November) and Winter (December, January, February). This year the astronomical summer began on 20 June 2016 and ends on 22 September 2016. The astronomical calendar determines the seasons due to the 23.5 degree tilt of the Earth's rotational axis in relation to its orbit around the sun. Both equinoxes and solstices are related to the Earth's orbit around the sun.