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.
Find the best month to visit Rome based on the weather. Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec. Expect 12Â°C daytime maximum temperatures in the shade with on average 4 hours of sunshine per day in Rome in January. Check more long-term weather averages for Rome in January before you book your next holiday to Italy in 2019.