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.
Averages for Rome in February. February is a very cool time to visit Rome, Italy, when the city experiences an average temperature of 8Â°C at the beginning of the month which gradually rises to 9Â°C toward the end of the month.