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.
That limit is $13,000 under the 2012 regulations. You can also pay tuition to a college or university and claim an educational exclusion. Pay medical expenses directly to a hospital or clinic and claim a medical exclusion. Just like gifts to your spouse or a charity, youâll pay no gift tax on any of these gifts.If youâre married, you and your spouse can split the value of the gift but youâll have to report anything over the annual exclusion. You can each give the exclusion limit to the same person -- for a total of $26,000 in 2012.If the person has a spouse, you can give the spouse an equal amount without filing a gift tax return. A gift of a future interest doesnât qualify for an annual exclusion.hat limit is $13,000 under the 2012 regulations. You can also pay tuition to a college or university and claim an educational exclusion. Pay medical expenses directly to a hospital or clinic and claim a medical exclusion. Just like gifts to your spouse or a charity, youâll pay no gift tax on any of these gifts.