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Bequests<br />
Valuation date is decedent’s date of death OR<br />
earlier of 6 months after death or the date any<br />
estate asset is sold (alternate valuation date)<br />
Alternate valuation date may be used if it<br />
lowers the estate value AND the estate tax<br />
due<br />
But tif used, it must be used for ALL estate tt<br />
assets, not just some<br />
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