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 fact that Dominican weather in February offers an overall average temperature of close to 76F(24.4C) makes it one of the most pleasant months to pay a visit and enjoy the splendors, warmth and welcome offered by the locals in whichever of the popular Dominican resorts you decide to choose as your base.