[header] How to determine when estate tax is due [title] Select the date of calculation. [step] You may choose the date of death or the date six months after the date of death. The date six months after the date of death is called the " alternate valuation date ". 
[substeps] If you choose the date of death, all of the assets should be valued as of that date, regardless of the dates of distribution or sale. Use the following guidelines, if you choose the alternate valuation date, and any asset is distributed or sold during the first six months following the date of death.