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Income Taxes
9 Months Ended
Sep. 30, 2012
Income Tax Disclosure [Abstract]  
Income Taxes
Income Taxes
Our effective tax rate was 37.9% for the three months ended September 30, 2012 compared to 37.8% for the same period in 2011. The provision for income taxes for the three months ended September 30, 2012 included a $0.3 million net benefit, compared to a net benefit of $0.6 million for the same period in 2011 and related primarily to the expiration of the statute of limitations for uncertain tax positions and adjustments of prior year's estimates which reduced our effective tax rate by approximately 2.0% and 2.8%, respectively.
Our effective tax rate was 39.0% for the nine months ended September 30, 2012 compared to 40.0% for the same period in 2011. The provision for income taxes for the nine months ended September 30, 2012 and 2011 included a $0.5 million net benefit related primarily to the expiration of the statute of limitations for uncertain tax positions and adjustments of prior year's estimates which reduced our effective tax rate by approximately 1.2% and 1.5%, respectively.
In addition, non-deductible transaction costs related to our acquisition of FCGC had no impact to our effective tax rate for the three months ended September 30, 2011 and added approximately 1.1% to our effective tax rate for the nine months ended September 30, 2011.
The total gross amount of unrecognized tax benefits, which was included in other long-term liabilities, related to federal, state and foreign taxes, was approximately $1.7 million and $0.9 million at September 30, 2012 and 2011, respectively, all of which would impact our effective tax rate, if recognized. The expiration of the statute of limitations for certain tax positions in future years and expected settlement of certain issues related to an IRS audit could impact the total gross amount of unrecognized tax benefits by $1.1 million through September 30, 2013.
We file U.S. federal, state and foreign income tax returns in jurisdictions with varying statutes of limitations. The 2009 to 2011 tax years remain subject to examination by federal and state tax authorities. The 2008 tax year is still open for certain state tax authorities. The 2004 to 2011 tax years remain subject to examination by the tax authorities in certain foreign jurisdictions.