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 January in Rome Italy. In Rome, the month of January is characterized by essentially constant daily high temperatures, with daily highs around 54Â°F throughout the month, rarely exceeding 60Â°F or dropping below 47Â°F. The lowest daily average high temperature is 53Â°F on January 12.