Using the Create Table Dialog. In this exercise you will use the Create Table dialog box to create the Subject table. 1  In the Database Explorer, right-click the Tables node and choose Create Table.2  The Create Table dialog opens.3  In the Table name text field, type. .sing the Create Table Dialog. In this exercise you will use the Create Table dialog box to create the Subject table. 1  In the Database Explorer, right-click the Tables node and choose Create Table.
Tax on Gifts Received. When someone gives you cash or another asset and doesn't expect goods or services in return, the IRS considers it to be a gift. In general, you don't have to pay tax on any gifts you receive. The gift tax, if any, is the responsibility of the giver. If the giver does owe tax on the gift and you want to pay for it, you may make a special arrangement with a tax professional to pay the tax instead.
Thatâs because, after exhausting your annual exclusion, you then have to exhaust your lifetime exclusion before you actually have to pay any gift tax. For example, if you give $40,000 to your brother in 2015, you will have made a taxable gift of $26,000 (that is, $40,000 minus the $14,000 annual exclusion).or gifts that donât fall under any of the above exclusions, you can still give (for 2014 and 2015) up to $14,000 per year without the gift being taxable. A key point here is that this annual exclusion is per donor, per recipient.