Checking an input param if not Null and using it in where in SQL Server
You can use IsNull
where some_column = IsNull(@yourvariable, 'valueifnull')
EDIT:
What you described in the comment can be done like:
where (@code is null or code = @code)
How about
WHERE (Column1 = @Var1 OR @Var1 IS NULL)AND (Column2 = @Var2 OR @Var2 IS NULL)
Here's another approach
SELECT * FROM Thingies WHERE ( @thingId IS NULL OR ThingID = @thingId )