Income Taxes	9 Months Ended
Sep. 27, 2016
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes For the 39 weeks ended September 27, 2016, the Company recorded an income tax benefit of $3.1 million compared to an income tax benefit of $3.9 million for the same period of the prior year. These tax benefits for both periods were primarily due to general business tax credits in relation to projected taxable income. The Company files a consolidated US federal tax return with its parent company, NPC Holdings. The Company allocates taxes between it and the Parent utilizing the separate return method. During the third quarter of fiscal 2016, NPC released a tax reserve of $2.4 million that was established during the Transactions. As this reserve was established related to an exposure for costs originally incurred by NPC Holdings and charged to equity, the release of this reserve was treated as an adjustment to equity. The liability for uncertain tax positions was $0.1 million and $2.6 million at September 27, 2016 and December 29, 2015, respectively.

Income Taxes

9 Months Ended

Sep. 27, 2016

For the 39 weeks ended September 27, 2016, the Company recorded an income tax benefit of $3.1 million compared to an income tax benefit of $3.9 million for the same period of the prior year. These tax benefits for both periods were primarily due to general business tax credits in relation to projected taxable income.

The Company files a consolidated US federal tax return with its parent company, NPC Holdings. The Company allocates taxes between it and the Parent utilizing the separate return method.

During the third quarter of fiscal 2016, NPC released a tax reserve of $2.4 million that was established during the Transactions. As this reserve was established related to an exposure for costs originally incurred by NPC Holdings and charged to equity, the release of this reserve was treated as an adjustment to equity. The liability for uncertain tax positions was $0.1 million and $2.6 million at September 27, 2016 and December 29, 2015, respectively.