I don't believe that overdistribution layers actually receive a receipt date.  By definition they have been sold but have never been received so 1/1/1801 is the equivalent of N/A.

They do have a creation date that you can see in DFDM.

Unfortunately when you do a return in MAS it hasn't worked properly in the past and creates an overdistribution (I was told this has been resolved in 2015).  So these are valid transactions.  I did find that if I change the description in IM_ItemCost.M4T, 06-Receipt No$ to something besides OVERDIST the date will now show on the Cost Detail Tab.  

When a LIFO/FIFO item is over-sold (or over-returned) it will create the OVERDIST tier once the other tiers are exhausted.  The ReceiptNo will be “OVERDIST”.  The ReceiptDate will be 1/1/2901 (LIFO) or 1/1/1801 (FIFO).  These tiers should always have either a zero or negative quantity.  If they ever have a positive quantity adjusted into them, their receipt dates will ensure that they are relieved first when the next sale is processed.  Most, if not all, instances that display the cost tiers will not print the receipt date if the receipt number is “OVERDIST”.  The out-of-range dates serve a purpose when distributing sales, but would confuse the average user.