In this case, the amount of the gift is the difference. In the United States, the gift tax is governed by Chapter 12, Subtitle B of the Internal Revenue Code. The tax is imposed by section 2501 of the Code.
Causes of Swelling. Swelling in the feet is typically caused by a buildup of fluids. Also called edema, swelling can be brought on by tight, uncomfortable shoes. Diabetes or a medical condition that causes fluid retention may also make you vulnerable to foot swelling.
You can also begin to develop bunionsby wearing shoes that are too tight or too small. When you wear shoes of this nature, your toes are squeezed together. Bunions are not caused by crowding of the toes, but wearing tight shoes can worsen the condition and cause symptoms to appear sooner. Some people are born with birth defects that put them at higher risk for developing bunions.