When is `x IS NOT NULL` not the same as `NOT(x IS NULL)`
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            by Mark Hurd
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        Published on 2010-05-18T16:29:55Z
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For what x is 
The expression
x IS NOT NULLisnot equal toNOT(x IS NULL), as is the case in 2VL
(quote from this answer, which is quoting Fabian Pascal Practical Issues in Database Management - A Reference for the Thinking Practitioner -- near the end of that answer)
My guess is when x IS NULL is NULL, but I cannot guess when that would be (i.e. I haven't checked the SQL standard).
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