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.
Severe pain, swelling, bruising, or inability to bear weight are alert symptoms that could indicate serious injury to a bone or ligaments. When accompanied by fever, an infection becomes a major concern. However, most people with foot pain have no serious or dangerous cause. In fact, many have pain due to poorly fitting or tight shoes; for women, high heels only make a tight shoe more uncomfortable. Try changing your footwear to something with more cushion, support and room for your feet -- and read on to learn more about the causes of foot pain.