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.
In 2015, a taxpayer can give up to $14,000 per person per year without being taxed on the gift. For example, this year you could give Friend A $14,000, Friend B $14,000, and your sister $14,000 and not be taxed on your gifts.13,000 given by your father to you in one year is not taxable and does not have to be reported to the IRS. If he gives you more than $13,000 in a year, that âmoreâ is reportable (by your dad) on Form 709. Reportable is not the same as taxable.