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.
Also, monitor your feet. Shoes that are too tight due to swelling can often cut into your skin and create wounds. Most importantly, if swelling only occurs on one side, consult your doctor immediately. You could be at risk for a deep vein thrombosis.