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.
In an average February, Rome has four days that dip below 32 degrees F; the average high is 56, and the average is 40. Paris averages 12 days each February below 32 degrees F; the average high is 45 and the average low is 34. Only you know what constitutes weather that is too cold to enjoy.