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.
High Heels and Foot Pain: What You Should Know. Anytime you wear shoes that are tight or constrict the natural shape of your foot, doctors say it's bound to cause foot pain. But when you add high heels in to the equation, podiatrist Stuart Mogul, DPM, says pain can quickly escalate to damage.