Trying to perform a single boolean NOT operation, it appears that under MS SQL Server 2005, the following block does not work
DECLARE @MyBoolean bit;
SET @My
In SQL 2005 there isn't a real boolean value, the bit value is something else really.
A bit can have three states, 1, 0 and null (because it's data). SQL doesn't automatically convert these to true or false (although, confusingly SQL enterprise manager will)
The best way to think of bit fields in logic is as an integer that's 1 or 0.
If you use logic directly on a bit field it will behave like any other value variable - i.e. the logic will be true if it has a value (any value) and false otherwise.