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.
Women and Bunions. Women are more frequently affected with bunions because of tight, pointed, flat or high-heeled shoes. Unsupportive shoes place excessive pressure through the joint causing the bunion deformity. Tight shoes aggravate the condition. Wearing high-heeled shoes is especially stressful on the joints of the foot.