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.
This can be caused by too much sodium in the diet, which causes water retention. Puffy eyes can also be caused by lack of sleep or excessive alcohol intake. Additional causes of puffy eyes include: 1  Normal aging process. 2  Skin disorders such as dermatitis. 3  Diet.