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.
Average Weather in Rome Italy. Rome has a mediterranean climate with dry hot summers and mild winters. The temperature typically varies from 37Â°F to 89Â°F over the course of the year, and is rarely below 28Â°F or above 95Â°F. The hot season lasts for 87 days, from June 16 to September 11, with an average daily high temperature above 81Â°F.