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.
How to Stop Your Feet from Getting Bigger. 1  1. Use arch supports in your shoes. 2  2. Wear arch support sandals or slippers anytime you are not wearing shoes. 3  3. Custom orthotics offer more protection against feet getting bigger. 4  4. Wear stable shoes. 5  5. Have you feet sized when you buy shoes. 6  6. Lose weight to shrink your feet.