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.
Wear your shoes little and often to begin with. Then increase the time you wear them by 10 minutes a time until you can wear them comfortably for an hour. Too often shoes are bought for a night out, or to go to work in. Once you set out, you are forced to wear the shoes for hours not minutes. This is the biggest cause of pain. Worse still, you buy them for work and you are stuck in them for 12 hours â a sure fire way to get blisters.