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.
Muscat is the capital city of Oman. It has a population of 797,000, and is located on a latitue of 23.61 and longitude of 58.59. Muscat is also the political center of Oman, which is considered a Absolute Monarchy, and home to its Executive head of state.