NULL values signifies an unknown value or that a value does not exist.
Arithmetic operations
The result of any arithmetic expression involving NULL is NULL.
Comparison operations
SQL treats as UNKNOWN the result of any comparison involving a NULL value, other than IS NULL and IS NOT NULL.
The predicate in a WHERE clause can involve Boolean operations such as AND, OR, and NOT.
ANDTRUE AND UNKNOWN=UNKNOWNFALSE AND UNKNOWN=FALSEUNKNOWN AND UNKNOWN=UNKNOWN
ORUNKNOWN OR TRUE=TRUEUNKNOWN OR FALSE=UNKNOWNUNKNOWN OR UNKNOWN=UNKNOWN
NOTNOT UNKNOWN=UNKNOWN
The result of WHERE clause predicate is treated as FALSE if the value evaluates to UNKNOWN.
IS NULL and IS NOT NULL
The predicate IS NULL can be used to check for NULL values.
The predicate IS NOT NULL succeeds if the value on which it is applied is not NULL.