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.
Make sure to talk to your doctor if you suspect that your medication is causing swelling in your lower extremities. Donât stop taking your medication until you speak with your doctor. Other possible causes for foot, leg, and ankle swelling include certain medical conditions or body changes, such as: Natural hormonal changes: Fluctuating levels of estrogen and progesterone can cause reduced circulation in the legs, resulting in swelling.