We have following key points about IDENTITY_INSERT command :-
1). It can only be enabled on one table at a time.If we try to enable it on a second table while it is still enabled on a first table,then Sql Server will generate an error.
2). When it is enabled on a table we must specify a value for the identity column.
3). The user issuing the statement must own the object,we must have to be a system administrator or having a sysadmin role,be the database owner (dbo) or be a member of the db_ddladmin role in order to run the command.
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