Working with the Java DB (Derby) Database. This document demonstrates how to set up a connection to Java DB database in NetBeans IDE. Once a connection is made, you can begin working with the database in the IDE, allowing you to create tables, populate them with data, run SQL statements and queries, and more.o start the database server: 1  In the Services window, right-click the Java DB node and choose Start Server. 2  Right-click the Java DB node and choose Create Database to open the Create Java DB Database dialog. 3  Type. 4  for the Database Name. 5  Type. 6  for the User Name and Password.
Tax Free Gifts From Parents. If you receive a gift from your parents, it will be tax free for you no matter how much the present is worth. However, your parents may have to pay a tax on the value of the gift if it is worth more than the annual exclusion that the Internal Revenue Service allows for gifts. Gift-tax rates are the same as income-tax rates. The major figure to remember for gift taxes is the annual exclusion, which was $13,000 as of 2012.
If they gift $100,000 to you in 2009, they will incur a gift tax of $76,000 and they must file a federal gift tax return. (There may also be state gift tax considerations.) The alternative would be to borrow $100,000 from your parents and pay off your existing mortgage. gift does not constitute income, so you will not incur any additional income taxes as a result of their gifts. You may, in turn, use the funds to pay down or pay off your mortgage. Your parents should speak to a tax attorney or accountant about how to structure their gifts.