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.
Blisters tend to occur more often when the skin is sweaty and slipping around, which is why we seem to get more blisters in the summer. However, ill-fitting shoes also cause painful blisters. If your high-heeled shoes cause your feet to slide down to the front, putting pressure on your toes, chances are you're going to get some friction against the heel as you walk.