Congress designed UBTI to remove this advantage. Any income not related to the primary purpose of a tax-exempt entity, such as an IRA, can be UBTI. The IRS taxes UBTI using trust rates, which are steep. In 2013 the top trust tax rate of 39.6 percent kicks in on a mere $11,950 of income.The IRS exempts the first $1,000 of UBTI from taxes.he IRS taxes UBTI using trust rates, which are steep. In 2013 the top trust tax rate of 39.6 percent kicks in on a mere $11,950 of income. The IRS exempts the first $1,000 of UBTI from taxes.
Puffy, swollen eyelids and dark circles under the eyes can occur when you have an eye infection such as pink eye. These swollen eyes are caused by inflammation associated with the eye infection, which directly affects the neighboring eyelids. Also, dry eyes can cause general puffiness and swelling. Systemic diseases including kidney failure also can lead to general swelling throughout the body, including around the eyes.
Red eyes usually are caused by allergy, eye fatigue, over-wearing contact lenses or common eye infections such as pink eye (conjunctivitis). However, redness of the eye sometimes can signal a more serious eye condition or disease, such as uveitis or glaucoma.old and flu. Bloodshot and puffy eyes, along with a runny nose, are common symptoms of a cold or flu. Red eyes in this instance typically are caused by a sinus infection or blocked sinuses, especially when accompanied with sneezing and coughing. Pregnancy.