INCOME TAXES (Tables)

3 Months Ended

Mar. 31, 2015

Income Tax Payments, Net of Refunds [Table Text Block]

International Paper made income tax payments, net of refunds, as follows:



	Three Months Ended March 31,
In millions	2015		2014
Income tax payments, net	$	26	$	40

Unrecognized Tax Benefits and Related Accrued Estimated Interest and Penalties [Table Text Block]

The following table presents a rollforward of unrecognized tax benefits and related accrued estimated interest and penalties for the three months ended March 31, 2015:



In millions	Unrecognized Tax Benefits			Accrued Estimated Interest and Tax Penalties
Balance at December 31, 2014	$	(158	)	$	(41	)
Activity for three months ended March 31, 2015	8			7
Balance at March 31, 2015	$	(150	)	$	(34	)

Components of Net Income Tax Provisions Related to Special Items and Discontinued Operations [Table Text Block]

The components of the net provision related to special items were as follows:



	Three Months Ended March 31,
In millions	2015		2014
Special items	$	—	$	(199	)
Tax-related adjustments:
State legislative changes	—		10
Other	—		(1		)
Income tax provision (benefit) related to special items	$	—	$	(190	)