### Question
What is the definition of valuation date?


### Answer
The definition of **valuation date** is as follows in *26 U.S.C. § 7520*:

> the date as of which the valuation is made

#### Citation:
  - *26 U.S.C. § 7520*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 77-MISCELLANEOUS PROVISIONS**

