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.
When nails are too long, tight shoes can cause even more damage, says Mitchel P. Goldman, M.D., an associate clinical professor of dermatology at the University of California, San Diego. If your toes hit the front of your shoe, nails can crack or turn black-and-blue. Or nails may lift, which can lead to infection..