alternate valuation date.Tax law. The date six months after a decedent’s death. • Generally, the

estate can elect to appraise the decedent’s property either as of the date of the decedent’s death or

as  of  the  alternate  valuation  date.  See  BASIS.  [Cases:  Internal  Revenue    4184.20;  Taxation

895(4). C.J.S. Taxation §§ 1902–1903.] [Blacks Law 8th]