Income Taxes	9 Months Ended
Sep. 30, 2016
Income Taxes [Abstract]
Income Taxes	8. Income Taxes Income taxes have been affected by both routine changes in apportionment following the filing of the Company’s tax returns each year, as well as certain discrete events. In May 2015, the state of Tennessee enacted the Tennessee Revenue Modernization Act, which changed the manner in which the Company’s Tennessee apportionment is determined. In December 2015, the Company simplified its legal organizational structure for which the primary economic effect was to enable it to realize deferred tax assets for state income tax purposes that it previously had concluded were not likely to be realized. In July 2016, the Company further simplified its legal organizational structure which affected apportionment of state income taxes. During the nine months ended September 30, 2016, the Company incurred transaction expenses in connection with the proposed MTS Transaction for which no income tax deduction is anticipated. After giving effect to these events, income taxes for the nine months ended September 30, 2016 amounted to an income tax benefit of $57,438 and an effective tax rate of 68.6%. The income tax benefit for the nine months ended September 30, 2015 was $32,264 and resulted in an effective tax rate of 51.2%.

Income Taxes

9 Months Ended

Sep. 30, 2016

8. Income Taxes

Income taxes have been affected by both routine changes in apportionment following the filing of the Company’s tax returns each year, as well as certain discrete events.

In May 2015, the state of Tennessee enacted the Tennessee Revenue Modernization Act, which changed the manner in which the Company’s Tennessee apportionment is determined.

In December 2015, the Company simplified its legal organizational structure for which the primary economic effect was to enable it to realize deferred tax assets for state income tax purposes that it previously had concluded were not likely to be realized. In July 2016, the Company further simplified its legal organizational structure which affected apportionment of state income taxes.

During the nine months ended September 30, 2016, the Company incurred transaction expenses in connection with the proposed MTS Transaction for which no income tax deduction is anticipated.

After giving effect to these events, income taxes for the nine months ended September 30, 2016 amounted to an income tax benefit of $57,438 and an effective tax rate of 68.6%. The income tax benefit for the nine months ended September 30, 2015 was $32,264 and resulted in an effective tax rate of 51.2%.