(6) Income Taxes

Current period U.S. and foreign income (loss) before income taxes as well as income tax expense (benefit) were as follows:

	Three Months Ended September 30,						Nine Months Ended September 30,
	2013			2012			2013			2012
	(In thousands)
Income (loss) from continuing operations before income taxes:
U.S.	$	(5,667	)	$	(358	)	$	(3,672	)	$	(7,714	)
Foreign	(8,308		)	3,054			(1,335		)	18,538
Total	$	(13,975	)	$	2,696		$	(5,007	)	$	10,824

Income tax expense (benefit):
U.S.	$	550		$	1,509		$	2,930		$	4,296
Foreign	(1,012		)	992			1,192			4,625
Total	$	(462	)	$	2,501		$	4,122		$	8,921

Due to our history of domestic losses, in 2011 we recorded a full valuation allowance for all U.S. net deferred tax assets, including our net operating loss and tax credit carryforwards. As a result, we cannot record any tax benefits for additional U.S. incurred losses and any U.S. income is offset by a reduction in valuation allowance. Irrespective of our income or loss levels, we continue to record U.S. deferred tax expense related to tax-basis goodwill amortization.

The effective rate on our foreign tax expense varies with the mix of income and losses across multiple tax jurisdictions with most statutory tax rates varying from 23% to 33%. The reduction of foreign pre-tax income from continuing operations from 2012 to 2013 is related to an overall decrease in profitability of the business, including the impact of restructuring costs, and the implementation of new transfer pricing practices. The foreign tax expense through the third quarter of 2013 is primarily a result of the mix of income and losses across jurisdictions including losses in certain countries where no tax benefit can be recognized due to full valuation allowances.