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.
Causes of watery eyes. It is common to temporarily produce excess tears when you are emotional, laughing, coughing, vomiting, experiencing strong taste sensations, or yawning. One of the most prevalent reasons for watery eyes is dry eye syndrome. Extremely dry eyes can cause you to produce excess tears. If your tears do not contain enough of the right oils to lubricate your eyes, your eyes will continue to produce tears. Typically, watery eyes are temporary and resolve on their own when the cause is addressed or your eyes have healed. However, in some cases, the condition may persist.