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.
Footwear, including shoes, socks, tights and stockings, should always fit properly. Shoes must be the right length and width so that the toes do not crowd. Tight shoes cause pressure, but if shoes are too loose, the toes may hit against the tip of the shoe. This, too, adds pressure and could cause an ingrown toenail.