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.
Footwear can also cause foot injury. For instance, wearing shoes that fit too tightly or have high heels can cause bunions, misalignment of the toes, or other foot pain. Additionally, some conditions like diabetes, arthritis, and bursitis can cause painful symptoms in the feet.