You apply the exceptions to the gift tax and the unified credit as follows: 1  Apply the educational exclusion. Payment of tuition expenses is not subject to the gift tax. 2  Apply the $10,000 annual exclusion. The first $10,000 you give someone during a year is not a taxable gift. 3  Apply the unified credit.
Getting your Alcat test involves a few simple steps: 1  Place your order online. 2  Receive a test kit in the mail*. 3  Get contacted to schedule your blood draw at your home or office (no lab visit) 4  Get your blood drawn at your appointment. 5  Get an electronic copy of your results emailed to you in 10 business days.
If you need more than one column, for example their employee id in brackets use the concat operator: select array_to_string(array_agg(name||'('||id||')' â Richard Fox Feb 27 at 11:50. add a comment |. up vote 13 down vote. In SQL Server 2005 and later, use the query below to concatenate the rows.n MySQL there is a function, GROUP_CONCAT() , which allows you to concatenate the values from multiple rows.