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 other words, if you aren't paid back, at least not fully, it's a gift. In 2014, you can give a lifetime total of $5.34 million in taxable gifts (that exceed the annual tax-free limit) without triggering the gift tax. Beyond the $5.34 million level, you would actually have to pay the gift tax.