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.
The importance of proper fitting shoes is underrated and even over looked but it's a big issue for everyone. Improper fitting shoes can cause calluses, blisters, bunions, hammertoes and a variety of other problematic foot conditions. For diabetics that are prone to foot problems, it is even more important for them to wear proper fitting shoes. Common Foot Problems and Risks with Diabetes.