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.
Your shoes shouldn't cause too much pressure on your feet and toes or cause them to crunch up, she says. You might also add specific padding to help alleviate calluses (caused when these enlarged toe joints rub against your shoes), or add orthotics to your shoes, says Fuchs.