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 are up to 13Â°C. The seasonal minimum is 9Â°C. Thus, the mean temperature average in january in Rome is 11Â°C. These temperatures are far removed from those records observed in Rome in january with a maximum record of 18Â°C in 2011 and a minimum record of 2Â°C in 2009. On average, in Rome, the days of january last 09:28. The sun rises at 07:36 and sunset is at 17:04.