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.
Rome: Annual Weather Averages. July is the hottest month in Rome with an average temperature of 26Â°C (78Â°F) and the coldest is January at 8Â°C (46Â°F) with the most daily sunshine hours at 14 in July. The wettest month is December with an average of 96mm of rain.