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SQL Server Reporting Services (SSRS) is a server-based report generation software system from Microsoft. It can prepare and deliver a variety of interactive and printed reports and is administered via a web interface or its web service. Its web services interface also supports the development of custom reporting applications. Finally, SSRS can also be integrated with SharePoint. SSRS competes with other business intelligence tools, most prominently Crystal Reports.
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Use "Get values from a query" option and put the simple SQL query that will return you the needed value based on the logic you described above. I think a simple CASE structure would do it for both Start and End date.
http://upland.screenstepslive.com/s/EPMLive2010/m/AdminGuide2010/l/154807-custom-ssrs-reports-setting-report-parameters