9. Income Taxes

The following summarizes income tax expense (benefit) and effective tax rates:



	Three Months Ended September 30,						Nine Months Ended September 30,
millions except percentages	2016			2015			2016			2015
Income tax expense (benefit)	$	(260	)	$	(917	)	$	(957	)	$	(2,232	)
Income (loss) before income taxes	(1,007		)	(3,077		)	(3,313		)	(7,520		)
Effective tax rate	26		%	30		%	29		%	30		%

The Company reported a loss before income taxes for the three and nine months ended September 30, 2016 and 2015. As a result, items that ordinarily increase or decrease the tax rate will have the opposite effect. The decrease from the 35% U.S. federal statutory rate for the three and nine months ended September 30, 2016, was primarily attributable to the following decreases:


•	non-deductible Algerian exceptional profits tax for Algerian income tax purposes


•	tax impact from foreign operations


•	non-deductible goodwill related to divestitures


•	adjustments to deferred tax balances


•	net changes in uncertain tax positions

These decreases were partially offset by the following increases:

•state taxes, net of federal benefit

•income attributable to noncontrolling interest

The decrease from the 35% U.S. federal statutory rate for the three and nine months ended September 30, 2015, was primarily attributable to non-deductible Algerian exceptional profits tax for Algerian income tax purposes and the tax impact from foreign operations.