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.
Winter falls between December and February and during this time, Rome experiences cool temperatures of around 8Â°C to 9Â°C and roughly 14 rainy days per month. Late spring, early summer and early autumn are the most popular times to visit Rome, when the city is at its most beautiful.