Working with the Java DB (Derby) Database. This document demonstrates how to set up a connection to Java DB database in NetBeans IDE. Once a connection is made, you can begin working with the database in the IDE, allowing you to create tables, populate them with data, run SQL statements and queries, and more.o start the database server: 1  In the Services window, right-click the Java DB node and choose Start Server. 2  Right-click the Java DB node and choose Create Database to open the Create Java DB Database dialog. 3  Type. 4  for the Database Name. 5  Type. 6  for the User Name and Password.
Tax Free Gifts From Parents. If you receive a gift from your parents, it will be tax free for you no matter how much the present is worth. However, your parents may have to pay a tax on the value of the gift if it is worth more than the annual exclusion that the Internal Revenue Service allows for gifts. Gift-tax rates are the same as income-tax rates. The major figure to remember for gift taxes is the annual exclusion, which was $13,000 as of 2012.
It is the giver of the gift who is required to pay the gift tax. The receiver of the gift may pay the gift tax, or a percentage of it, on the giver's behalf, in the event that the giver has exceeded his/her annual personal gift tax deduction limit. BREAKING DOWN 'Gift Tax' The following are generally excluded from gift tax: 1. Gifts to one's spouse. 2. Gifts to a political organization for use by the political organization. 3. Gifts that are valued at less than the annual gift tax exclusion ...