If the filing threshold has been met, or in other words, if, independent of the portability election, the estate is required to file an estate tax return based on the total value of the gross estate and adjusted taxable gifts, no extension of time to elect portability is available and Revenue Procedure 2017-34 does not apply.
Verification is the process of assuring that the product satisfies the conditions before work starts. Validation is the process of assuring that the product meets the specified requirements at the end of the development phase. In other words, to make sure the product is designed in accordance with customer's requirements.
System Verification. System Verification is a set of actions used to check the correctness of any element, such as a system element, a system, a document, a service, a task, a requirement, etc. These types of actions are planned and carried out throughout the life cycle of the system.onfusion between verification and validation causes developers to take the wrong reference/baseline to define verification and validation actions and/or to address the wrong level of granularity (detail level for verification, global level for validation).