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.
In mid-February 2011 it snowed in Rome, it was sunny in Rome, it rained in Rome, it was 50+ degrees (F) in Rome, it was 30 degrees (F) in Rome. Sorry, but that is the way it is and we never let the weather dictate our travel plans. We'll be in Rome and Paris in February again this year.