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.
Too Tight Shoes Can Make Bunions WorseBunions make their presence known as a lump or bump at the base of your big toe, on the side of your foot. Bunions occur when the big toe is pushed out of position, causing it to press against your other toes. Not surprisingly, ill-fitting and tight shoes are often to blame.