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.
Dr. Oliver Wang Dr. Wang. 2 doctors agreed: Lack of support: Toe cramping is a sign of muscle fatigue. If you have flat feet or lack of support in your shoes you may be experiencing this. Best to stretch your toes and calf muscles and try otc superfeet inserts in your shoes. If not improved you may need a more custom device.