Temporary threshold shifts related to auditory fatigue are related to the amplitude of a stimulus-driven traveling wave. This is believed to be true because the vibration propagated by the active process is not usually at the center of the maximum amplitude of this wave.
In cases like this, IRS Code Section 2032 allows for estates to elect an alternate valuation date if the value of the assets held by the estate decrease in value after the date of death. Availability of the Election. In general, the alternate valuation election is available if the following requirements are met: 1  The estate must be subject to federal estate tax (in 2014, estates greater than $5.34 million are subject to federal tax) 2  The use of the alternate date must reduce the value of the gross estate and the amount of federal estate tax due.
Valuation Other than at Date of Death â Under some circumstances, the executor of the decedentâs estate may choose to use the fair market value on the âalternate valuation dateâ instead of the decedentâs date of death. The alternate valuation date is the date six months after the date of death.