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.
Shopping. 1  Extreme amount of wear on the inside of your shoe means you are definitely an overpronator. 2  Mild wear on the inside of your shoe means you might require a little stability in your next running shoe. 3  No wear means you have neutral pronation and should be wearing neutral shoes with little to no pronation control.