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.
In brief: Tight socks. Tight socks won't cause blood clots. In fact, special compression stockings are used in older people to help prevent blood clots from forming in the legs. However, tight socks are bad for circulation in people of any age. You should buy socks and shoes that are comfortable and that fit well, but are not too tight. In brief: Tight socks. Tight socks won't cause blood clots. In fact, special compression stockings are used in older people to help prevent blood clots from forming in the legs.