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.
The weather in january in Rome is wet (with 123mm of rainfall over 12 days). It should be noted an improvement from the previous month since in december it receives an average of 128mm of rainfall over 13 days. The climate is fairly cool in that area january, but it is liveable by dressing warm.