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.
Medically speaking swelling (in this case legs, ankles, and. feet) is referred to as edema. First, you wonder why your shoes are fitting sort of tight. Then maybe you think your ankles are a little puffy and your calves. somewhat tight. You say âwell, I did have a long day on my feet. That is no doubt the causeâ.