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.
Key weather averages for Rome in April. 1  18. 18Â°C max day temperature. 2  7. 7 hours of sunshine per day. 3  13. 13 days with some rainfall. 4  8. 8Â°C min night temperature. 5  13. 13 hours of daylight per day. 6  0. No heat & humidity. 7  62. 62 mm of monthly rainfall. 8  6. 6 (High) UV index.