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.
Averages for Rome in December. December is one of the coolest times of the year to visit Rome, Italy, when the city experiences cold and damp weather. At this time of year, the average temperature starts off at 10Â°C and drops to 7Â°C-8Â°C by the end of the month.