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.
Wearing footwear with a constricting toe box can lead to overlapping toes. Another common cause is bunions, found more in adult women, while overlapping of the fifth toe may occur among children. Ill-fitting shoes, apart from the pain they can cause because of the faulty fitting, are another cause of this foot problem.