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.
If the vamp is too loose, your heel may slip out of the shoe, while a vamp that is too tight can cause toe pain or numbness. Counter. The heel counter is the back of the shoe that holds the heel in place. A stiff counter offers greater heel control and stability.