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.
Temperatures in March and April tend to be a comfortable 15-18Â°C but it can rain on as many as 1 in 3 days, so take a lightweight jacket or an umbrella. As the spring flowers bloom, Rome's parks become especially beautiful, and it's often the perfect weather for picnics.igh summer in Rome. Guidebooks will often tell you to avoid Rome in August, for several reasons. Firstly, the heat-temperatures can reach 30Â°C, but it will feel hotter because of the urban heat effect. Secondly because Romans themselves tend to desert the city, leading to a somewhat artificial and touristy experience.