10. Income Taxes

The following table provides details of income taxes for the periods indicated:

	Three Months Ended April 30,
	2015			2014
	(in thousands)
Income before income taxes	$	20,352		$	5,976
Provision for income taxes		1,498			716
Effective tax rate		7.4	%		12.0	%

The Company recognized income tax expense of approximately $1.5 million and $0.7 million for the three months ended April 30, 2015 and 2014, respectively. The estimated effective tax rate was 7.4% and 12.0% for the three months ended April 30, 2015 and 2014, respectively.

The Company files federal and state income tax returns in the United States and in various foreign jurisdictions. The tax years 2010 to 2014 remain open to examination by U.S. federal tax authorities. The tax years 2004 to 2014 remain open to examination by U.S. state tax authorities. The tax years 2010 to 2014 remain open to examination by material foreign tax authorities.

The Company is subject to ongoing tax examinations of its tax returns by the Internal Revenue Service and other tax authorities in various jurisdictions. The Company regularly assesses the likelihood of adverse outcomes resulting from these examinations to determine the adequacy of its provision for income taxes. These assessments can require considerable estimates and judgments. As of April 30, 2015, the gross amount of unrecognized tax benefits was approximately $4.7 million. If the estimates of income tax liabilities prove to be less than the ultimate assessment, then a further charge to expense would be required. If events occur and the payment of these amounts ultimately proves to be unnecessary, the reversal of the liabilities would result in tax benefits being recognized in the period in which the Company determines the liabilities are no longer necessary. The Company does not anticipate any material changes to its uncertain tax positions during the next twelve months.