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.
Shoes that squeeze your foot, ones that are too loose, or ones that cause you to walk abnormally subject your foot to pressure and friction that may result in blisters. Try to avoid wearing these types of shoes, which include: 1  High heeled shoes, especially those with narrow toe boxes.o prevent blisters in these situations, make sure to: 1  Choose athletic shoes that fit your feet very comfortably. 2  Make sure you properly break your athletic shoes in by wearing them for only for short sessions until they conform to the shape of your feet.