Income Taxes	9 Months Ended
Sep. 30, 2012
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes As a real estate investment trust, or REIT, if we meet certain requirements we generally are not subject to federal and state corporate income taxes on our income from investments in real estate that we distribute to our shareholders. We are, however, subject to corporate taxes on income earned by our taxable REIT subsidiaries, or Potlatch TRS, and on built-in gains (the excess of fair market value at January 1, 2006 over tax basis on that date) with respect to the REIT's sale of any real property owned at such date within the first ten years following our conversion to a REIT, except for sales that occurred in 2011. The Small Business Jobs Act of 2010 modified the built-in gains provisions to exempt sales of real properties by a REIT in 2011, if five years of the recognition period had elapsed before January 1, 2011. The built-in gains tax is eliminated or deferred if sale proceeds are reinvested in like-kind property in accordance with the like-kind exchange provisions of the Internal Revenue Code. The built-in gains tax is not applicable to the sale of timber pursuant to a stumpage sale agreement or timber deed. For the quarters ended September 30, 2012 and 2011, we recorded income tax provisions related to Potlatch TRS of $3.9 million and $3.2 million, respectively, due to pre-tax income. For the nine months ended September 30, 2012 and 2011, we recorded income tax provisions related to Potlatch TRS of $10.5 million and $7.5 million, respectively, due to pre-tax income. For the nine months ended September 30, 2012, we recorded income tax expense of $0.1 million related to the sale of REIT properties. We reviewed our tax positions at September 30, 2012 and determined that no uncertain tax positions were taken during the first nine months of 2012, and that no new information was available that would require derecognition of previously taken positions. We reflect accrued interest related to tax obligations, as well as penalties, in our provision for income taxes. During the nine months ended September 30, 2012 and 2011, amounts for interest and penalties included in our tax provision were insignificant. At September 30, 2012 and December 31, 2011, we had no accrued interest or penalties related to income taxes.

Income Taxes

9 Months Ended

Sep. 30, 2012

As a real estate investment trust, or REIT, if we meet certain requirements we generally are not subject to federal and state corporate income taxes on our income from investments in real estate that we distribute to our shareholders. We are, however, subject to corporate taxes on income earned by our taxable REIT subsidiaries, or Potlatch TRS, and on built-in gains (the excess of fair market value at January 1, 2006 over tax basis on that date) with respect to the REIT's sale of any real property owned at such date within the first ten years following our conversion to a REIT, except for sales that occurred in 2011. The Small Business Jobs Act of 2010 modified the built-in gains provisions to exempt sales of real properties by a REIT in 2011, if five years of the recognition period had elapsed before January 1, 2011. The built-in gains tax is eliminated or deferred if sale proceeds are reinvested in like-kind property in accordance with the like-kind exchange provisions of the Internal Revenue Code. The built-in gains tax is not applicable to the sale of timber pursuant to a stumpage sale agreement or timber deed.

For the quarters ended September 30, 2012 and 2011, we recorded income tax provisions related to Potlatch TRS of $3.9 million and $3.2 million, respectively, due to pre-tax income. For the nine months ended September 30, 2012 and 2011, we recorded income tax provisions related to Potlatch TRS of $10.5 million and $7.5 million, respectively, due to pre-tax income. For the nine months ended September 30, 2012, we recorded income tax expense of $0.1 million related to the sale of REIT properties.

We reviewed our tax positions at September 30, 2012 and determined that no uncertain tax positions were taken during the first nine months of 2012, and that no new information was available that would require derecognition of previously taken positions.

We reflect accrued interest related to tax obligations, as well as penalties, in our provision for income taxes. During the nine months ended September 30, 2012 and 2011, amounts for interest and penalties included in our tax provision were insignificant. At September 30, 2012 and December 31, 2011, we had no accrued interest or penalties related to income taxes.