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Income Taxes (Tables)

3 Months Ended

Mar. 31, 2012


	Three Months Ended March 31,
In millions	2012		2011
Income tax payments (refunds)	$	5	$	(92	)

Unrecognized Tax Benefits and Related Accrued Estimated Interest And Penalties


In millions	Unrecognized Tax Benefits			Accrued Estimated Interest and Tax Penalties
Balance at December 31, 2011	$	(857	)	$	(88	)
Activity for three months ended March 31, 2012		(119	)(a)		(10	)

Balance at March 31, 2012	$	(976	)	$	(98	)

(a)	This activity primarily relates to the unrecognized tax benefits and related accrued interest and penalties assumed as part of the acquisition of Temple-Inland.

Components Of Net Income Tax Provisions Related To Special Items And Discontinued Operations


	Three Months Ended March 31,
In millions	2012			2011
Special items and other charges:
Restructuring and other charges	$	(28	)	$	5
Tax-related adjustments:
Temple-Inland acquistion		3			0
Expired tax contingency reserves		0			(15	)

Income tax provision (benefit) related to special items and discontinued operations	$	(25	)	$	(10	)

- Definition

Tabular disclosure of tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities (i.e., uncertain tax positions) and other types of income tax contingencies, including: (1) the policy on classification of interest and penalties; (2) a tabular reconciliation of the total amounts of unrecognized tax benefits at the beginning and end of the period; the total amount(s) of: (3) unrecognized tax benefits that, if recognized, would affect the effective tax rate, and (4) interest and penalties recognized in each of the income statement and balance sheet; (5) for positions for which it is reasonably possible that the total amounts unrecognized will significantly change within 12 months of the reporting date the: (i) nature of the uncertainty, (ii) nature of the event that could occur that would cause the change, and (iii) an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made; and (6) a description of tax years that remain subject to examination by major tax jurisdictions.

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