No, the basis of the home is the fair market value (FMV) on the date of death, or the alternate valuation date.
As KrupaCreative points out, there is no "six month window" in the IRS regulations.
Here is an excerpt from the IRS on this topic:
"The basis of property inherited from a decedent is generally one of the following:
- The fair market value (FMV) of the property on the date of the decedent's death (whether or not the executor of the estate files an estate tax return).
- The FMV of the property on the alternate valuation date, but only if the executor of the estate files an estate tax return (Form 706) and elects to use the alternate valuation on that return."
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