Convert date ranges into dates
The array formula in cell B3 creates a list of dates based on the date ranges displayed in D3:E7, it handles overlapping date ranges, however, only one instance of each overlapping date is shown.
Array formula in cell B3:
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 Copy above array formula
 Select cell B3

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How to copy array formula
 Select cell B3
 Copy cell (Ctrl + c)
 Select cell range B3:B30
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Explaining formula in cell B3
Step 1  Create a dynamiccell reference
This step calculates the first date and the last date of all date ranges and builds a cell reference with as many rows as there are days between the first date and the last date.
The MIN function returns the smallest number (date) from all date ranges and the MAX function returns largest number (date) from all date ranges.
$B$1:INDEX($B:$B, MAX($D$3:$E$7)MIN($D$3:$E$7)+1)
becomes
$B$1:INDEX($B:$B, 4021040179+1)
becomes
$B$1:INDEX($B:$B, 32)
and returns
$B$1:$B$32
Step 2  Create a sequence of values
The ROW function creates a sequence of numbers between 0 (zero) and n based on the number of rows in the cell reference.
ROW($B$1:INDEX($B:$B, MAX($D$3:$E$7)MIN($D$3:$E$7)+1))1
becomes
ROW($B$1:$B$32)1
and returns
{0; 1; 2; 3; 4; 5; 6; 7; 8; 9; 10; 11; 12; 13; 14; 15; 16; 17; 18; 19; 20; 21; 22; 23; 24; 25; 26; 27; 28; 29; 30; 31}.
Step 3  Create an array of dates
"<="&MIN($D$3:$E$7)+ROW($B$1:INDEX($B:$B, MAX($D$3:$E$7)MIN($D$3:$E$7)+1))1
becomes
"<="&MIN($D$3:$E$7)+{0; 1; 2; 3; 4; 5; 6; 7; 8; 9; 10; 11; 12; 13; 14; 15; 16; 17; 18; 19; 20; 21; 22; 23; 24; 25; 26; 27; 28; 29; 30; 31}
The MIN function returns the smallest number (earliest date).
"<="&MIN($D$3:$E$7)+ROW($B$1:INDEX($B:$B, MAX($D$3:$E$7)MIN($D$3:$E$7)+1))1
becomes
"<="&MIN($D$3:$E$7)+{0; 1; 2; 3; 4; 5; 6; 7; 8; 9; 10; 11; 12; 13; 14; 15; 16; 17; 18; 19; 20; 21; 22; 23; 24; 25; 26; 27; 28; 29; 30; 31}
becomes
"<="&40179+{0; 1; 2; 3; 4; 5; 6; 7; 8; 9; 10; 11; 12; 13; 14; 15; 16; 17; 18; 19; 20; 21; 22; 23; 24; 25; 26; 27; 28; 29; 30; 31}
becomes
"<="&{40179; 40180; 40181; 40182; 40183; 40184; 40185; 40186; 40187; 40188; 40189; 40190; 40191; 40192; 40193; 40194; 40195; 40196; 40197; 40198; 40199; 40200; 40201; 40202; 40203; 40204; 40205; 40206; 40207; 40208; 40209; 40210}
and returns
{"<=40179"; "<=40180"; "<=40181"; "<=40182"; "<=40183"; "<=40184"; "<=40185"; "<=40186"; "<=40187"; "<=40188"; "<=40189"; "<=40190"; "<=40191"; "<=40192"; "<=40193"; "<=40194"; "<=40195"; "<=40196"; "<=40197"; "<=40198"; "<=40199"; "<=40200"; "<=40201"; "<=40202"; "<=40203"; "<=40204"; "<=40205"; "<=40206"; "<=40207"; "<=40208"; "<=40209"; "<=40210"}
The less than sign and equal sign is there to check if dates are inside the date range, this is calculated in the next step.
Step 4  Calcualte if date is in date range
The COUNTIFS function calculates the number of cells across multiple ranges that equals all given conditions.
COUNTIFS($D$3:$D$7, "<="&MIN($D$3:$E$7)+ROW($B$1:INDEX($B:$B, MAX($D$3:$E$7)MIN($D$3:$E$7)+1))1, $E$3:$E$7, ">="&MIN($D$3:$E$7)+ROW($B$1:INDEX($B:$B, MAX($D$3:$E$7)MIN($D$3:$E$7)+1))1)
returns
{1; 2; 2; 1; 1; 1; 1; 1; 1; 0; 1; 0; 1; 1; 1; 1; 1; 1; 1; 1; 1; 1; 1; 1; 1; 1; 1; 1; 1; 0; 1; 1}
A 0 (zero) indicates that the date is not in a date range, 1 means that the date is in one date range, 2 means two dates ranges and so on.
Step 5  Replace any number except 0 (zero) with corresponding date
The IF function has three arguments, the first one must be a logical expression. If the expression evaluates to TRUE then one thing happens (argument 2) and if FALSE another thing happens (argument 3).
IF(COUNTIFS($D$3:$D$7, "<="&MIN($D$3:$E$7)+ROW($B$1:INDEX($B:$B, MAX($D$3:$E$7)MIN($D$3:$E$7)+1))1, $E$3:$E$7, ">="&MIN($D$3:$E$7)+ROW($B$1:INDEX($B:$B, MAX($D$3:$E$7)MIN($D$3:$E$7)+1))1), MIN($D$3:$E$7)+ROW($B$1:INDEX($B:$B, MAX($D$3:$E$7)MIN($D$3:$E$7)+1))1, "")
becomes
IF({1; 2; 2; 1; 1; 1; 1; 1; 1; 0; 1; 0; 1; 1; 1; 1; 1; 1; 1; 1; 1; 1; 1; 1; 1; 1; 1; 1; 1; 0; 1; 1}, MIN($D$3:$E$7)+ROW($B$1:INDEX($B:$B, MAX($D$3:$E$7)MIN($D$3:$E$7)+1))1, "")
becomes
IF({1; 2; 2; 1; 1; 1; 1; 1; 1; 0; 1; 0; 1; 1; 1; 1; 1; 1; 1; 1; 1; 1; 1; 1; 1; 1; 1; 1; 1; 0; 1; 1}, {40179; 40180; 40181; 40182; 40183; 40184; 40185; 40186; 40187; 40188; 40189; 40190; 40191; 40192; 40193; 40194; 40195; 40196; 40197; 40198; 40199; 40200; 40201; 40202; 40203; 40204; 40205; 40206; 40207; 40208; 40209; 40210}, "")
and returns
{40179; 40180; 40181; 40182; 40183; 40184; 40185; 40186; 40187; ""; 40189; ""; 40191; 40192; 40193; 40194; 40195; 40196; 40197; 40198; 40199; 40200; 40201; 40202; 40203; 40204; 40205; 40206; 40207; ""; 40209; 40210}.
Step 6  Extract kth smallest date
To be able to return a new value in a cell each I use the SMALL function to filter date numbers from smallest to largest.
SMALL(IF(COUNTIFS($D$3:$D$7, "<="&MIN($D$3:$E$7)+ROW($B$1:INDEX($B:$B, MAX($D$3:$E$7)MIN($D$3:$E$7)+1))1, $E$3:$E$7, ">="&MIN($D$3:$E$7)+ROW($B$1:INDEX($B:$B, MAX($D$3:$E$7)MIN($D$3:$E$7)+1))1), MIN($D$3:$E$7)+ROW($B$1:INDEX($B:$B, MAX($D$3:$E$7)MIN($D$3:$E$7)+1))1, ""), ROWS($B$1:B1))
becomes
SMALL({40179; 40180; 40181; 40182; 40183; 40184; 40185; 40186; 40187; ""; 40189; ""; 40191; 40192; 40193; 40194; 40195; 40196; 40197; 40198; 40199; 40200; 40201; 40202; 40203; 40204; 40205; 40206; 40207; ""; 40209; 40210}, ROWS($B$1:B1))
becomes
SMALL({40179; 40180; 40181; 40182; 40183; 40184; 40185; 40186; 40187; ""; 40189; ""; 40191; 40192; 40193; 40194; 40195; 40196; 40197; 40198; 40199; 40200; 40201; 40202; 40203; 40204; 40205; 40206; 40207; ""; 40209; 40210}, 1)
and returns 1/1/2010 in cell B3.
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Wow this is for the Excel Black belt guys!
Oscar for the benefit of those who aspire to get here someday, could you please explain in brief the logic and what part of the formula is doing what.......
chrisham,
Thanks!!
I will explain this post and all the others as soon as I can. This post is now number one on my update list.
Any ideas why  if I enter 20/7/12 to 30/7/12 the range is expanded from 24/7/12 to 30/7/12 (and does not start at the 20th)?
resolved  not sure what the problem was though