Alternative Valuation Discount
Doug H. Moy
May 5, 2008
The value of a decedent’s gross estate may be determined either as of the date of death or the alternate valuation date. It is important to understand that the date of death and the alternate valuation date determine when the decedent’s property is to be valued for federal estate tax purposes—not how it is to be valued. In general, IRC Section 2032 provides for the valuation of a decedent’s gross estate at a date other than the decedent’s date of death.
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