The IRS' long-standing position was that such stock had no tax basis, so that when the shares were sold, the taxpayer owed tax on 100% of the proceeds of the sale. But after a long legal struggle, a federal court ruled that the IRS was wrong.
Rome in January and February can chill the bones but temperatures will rarely be sub-zero. Snow is extremely rare but rain is common and weather forecasts unpredictable at best. But many a tourist has left very happy as there always seems to be a respite where you can engage and complete your tourism duties.
Weather in Rome Italy in January. January is definitely the heart of winter. So expect winter weather, but mild winter weather. Rome doesn't really get much sleet and snow (although it can happen.) Sometimes there is a quick hail shower, but again, it's not that common.