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.
Swollen feet can cause much discomfort. People often wonder that what causes swollen feet and cause of swollen feet. Basically a swollen feet or swollen ankle is an excessive fluid builds up in the muscles, which causes swelling. In other words, there is rapid increase in weight.