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.
However, if you gave $14,000 to Friend A, but $15,000 to Friend B, you would then be taxed on that $1,000 gift to Friend B. (So, as you can see, unless youâre regularly throwing around five-figure gifts, the gift tax limitations will exclude the gifts most of us give and receive).o, he will report it, but not pay tax on it. Now, say your dad used up all of his lifetime exclusion before this year, and he gives you $13,000 this yearâ¦ still not taxable, because anyone can give $13,000 a year without it being taxed or reported.