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.
Ibra (Arabic: Ø§Ø¨Ø±Ø§Ø¡ â) is the second largest city in the Ash Sharqiyah Region of Oman. It is located about 170 km (2 hours) from Muscat and has a population estimated at 55,000 people. Ibra is one of the oldest cities in Oman and was once a centre of trade, religion, education and art.