1. We can assign values of any type to variables of type object.
2. When a variable of a value type is converted to object, it is said to be unboxed.
3. When a variable of type object is converted to a value type, it is said to be boxed.
4. Boolean variable cannot have a value of null.
5. When a value type is boxed, an entirely new object must be allocated and constructed.

1. Each value type has an implicit default constructor that initializes the default value of that type.
2. It is possible for a value type to contain the null value.
3. All value types are derived implicitly from System.ValueType class.
4. It is not essential that local variables in C# must be initialized before being used.
5. Variables of reference types referred to as objects and store references to the actual data.

byte a = 11, b = 22, c;

1. Every datatype is either a value type or a reference type.
2. Value types are always created on the heap.
3. Reference types are always created on the stack.
4. Mapping of every value type to a type in Common Type System facilitates Interoperability in C#.NET.
5. Every reference type gets mapped to a type in Common Type System.