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.
Excessive running or walking. Over-use of the thigh and hip muscles leading to the muscle weakness and excessive pressure in kneecap leading to the pain in knee. Wearing wrong shoes causes excessive stress on ligament, cartilage and knee cap resulting in early wear and tear.