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 largest city and capital is Muscat, with a population of around 800,000. This is followed by Seeb (240,000) and Salalah (165,000). Despite being the 70th largest country, Oman is one of the least densely populated with just 9 people per square kilometer (24/sq mi), which ranks 220th in the world.