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.
Wearing heels shifts your weight to the balls of your feet, which puts pressure on your foot. This also creates a balance problem: It forces your knees and hips forward, hurting your back and legs. Wearing these shoes can cause: hyperextension, ankle sprains, midfoot fractures, neuromas (benign nerve tumors), pinched nerves, bunions and hammertoes.