WHERE Column18 > 27AND (Column1 = Column2 OR (Column1 IS NULL AND Column2 IS NULL))
WHERE Column18 > 27AND NULLIF(Column1, Column2) IS NULLAND NULLIF(Column2, Column1) IS NULL
DECLARE @t TABLE(fl int);INSERT INTO @t VALUES (0);DECLARE @var CHAR(1), @var2 DATETIMESET @var = ''SET @var2 = GETDATE()select nullif(fl, @var)FROM @t--Compute Scalar(DEFINE[Expr1004]=CASE WHEN [fl]=CONVERT_IMPLICIT(int,[@var],0) THEN NULL ELSE [fl] END))select nullif(fl, @var2) FROM @t--Compute Scalar(DEFINE[Expr1004]=CASE WHEN CONVERT_IMPLICIT(datetime,[fl],0)=[@var2] THEN NULL ELSE [fl] END))