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.
1 Muscat, Oman is at 23 35'N, 58 17'E, 8 m (28 ft). 2  See map. 3  Muscat has a subtropical desert / low-latitude arid hot climate (K ppen-Geiger classification: BWh). 4  The average temperature is 28.6 degrees Celsius (83.5 degrees Fahrenheit).5  See the temperatures page for a monthly breakdown and the fixed scale graph. Total annual Precipitation averages 100.3 mm (3.9 inches) which is equivalent to 100.3 Litres/m (2.46 Gallons/ft). 2  Were you to burrow down through the centre of the Earth from Muscat you would pop up nearest to the climate station at Adamstown, Pitcairn Islands where you would find a Tropical wet climate.