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.
Extreme amount of wear on the inside of your shoe means you are definitely an overpronator. Mild wear on the inside of your shoe means you might require a little stability in your next running shoe. No wear means you have neutral pronation and should be wearing neutral shoes with little to no pronation control.