It's just -11,644,473,600,000.0 in double. It is converted to 0 when it's stored in base::TimeBase::us_, and TimeBase::is_null() returns true.
Only conversion functions use TimeBase::is_null() in base/time/*. It might be possible to add Time::ToEcmaTime() and FromEcmaTime() so that they don't check is_null(), and add comments that "Do not use is_null() for this!"
Note: ECMAScript asks to support year -271,821 to year 275,760 in Date object, and Date also has invalid state. V8 represents a Date object by a single double, and invalid state is NaN in double. Date/time input types use the same representation, however the lower limit is 0001-01-01.