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.
About 8 out of 10 Americans say they've had foot pain as a result of poorly fitting shoes, a doctors' survey found. Some people, used to tight shoes, find that good fits feel too loose! To find a perfect fit, have the length and width of your feet measured at the end of the day, to account for normal swelling.