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.
What causes swollen ankles? Excessive standing or walking can cause swollen ankles, but so can more serious conditions if ankles stay swollen. For examples, pregnancy commonly causes swollen ankles. But if it is sudden and the swelling is excessive, it could be a sign of preeclampsia. Also, if you have injured your foot or ankle, swelling can occur.