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.
(Romer didn't like using negative numbers in his weather logbook.) In addition to the boiling point of water, the landmarks on Romer's scale were the freezing point of water, 7-1/2 degrees, and body temperature, 22-1/2 degrees.