SQL is null and = null

It's important to note, that NULL doesn't equal NULL.

NULL is not a value, and therefore cannot be compared to another value.

where x is null checks whether x is a null value.

where x = null is checking whether x equals NULL, which will never be true

In SQL, a comparison between a null value and any other value (including another null) using a comparison operator (eg =, !=, <, etc) will result in a null, which is considered as false for the purposes of a where clause (strictly speaking, it's "not true", rather than "false", but the effect is the same).

The reasoning is that a null means "unknown", so the result of any comparison to a null is also "unknown". So you'll get no hit on rows by coding where my_column = null.

SQL provides the special syntax for testing if a column is null, via is null and is not null, which is a special condition to test for a null (or not a null).

Here's some SQL showing a variety of conditions and and their effect as per above.

create table t (x int, y int);
insert into t values (null, null), (null, 1), (1, 1);

select 'x = null' as test , x, y from t where x = null
union all
select 'x != null', x, y from t where x != null
union all
select 'not (x = null)', x, y from t where not (x = null)
union all
select 'x = y', x, y from t where x = y
union all
select 'not (x = y)', x, y from t where not (x = y);

returns only 1 row (as expected):

TEST    X   Y
x = y   1   1

See this running on SQLFiddle