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Income taxes

3 Months Ended

Mar. 26, 2013

(4) Income taxes

A reconciliation of the statutory federal income tax rate to our effective tax rate for 13 weeks ended March 26, 2013 and March 27, 2012 is as follows:

	13 Weeks Ended
	March 26, 2013		March 27, 2012

Tax at statutory federal rate	35.0	%	35.0	%
State and local tax, net of federal benefit	3.7		3.8
FICA tip tax credit	(5.2	)	(5.7	)
Work opportunity tax credit	(3.5	)	(0.8	)
Incentive stock options	(0.6	)	(0.3	)
Nondeductible officer compensation	0.7		1.0
Other	(1.4	)	(0.5	)

Total	28.7	%	32.5	%

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 136, 172

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

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Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

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Reference 4: http://www.xbrl.org/2003/role/presentationRef

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-Name Accounting Standards Codification

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-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 43, 44, 45, 46, 47, 48, 49

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

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Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

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Reference 8: http://www.xbrl.org/2003/role/presentationRef

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-Name Accounting Standards Codification

-Topic 740

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-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319

+ Details