Although assets are typically valued for federal estate tax purposes as of the date of death, Internal Revenue Code Section 2032(a) provides that, generally, if an estate elects, “[i]n the case of property distributed, sold, exchanged, or otherwise disposed of, within 6 months after the decedent's death such property shall be valued as of the date of distribution, sale, exchange, or other disposition. In the case of property not distributed, sold, exchanged, or otherwise disposed of, within 6
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