Income Taxes (Tables)

12 Months Ended

Sep. 28, 2019

Income Tax Disclosure [Abstract]

Provision for income taxes

The income tax provision of all the legal entities included in the Partnership’s consolidated statement of operations, which is composed primarily of state income taxes in the few states that impose taxes on partnerships and minimum state income taxes on the Corporate Entities, consists of the following:

	Year Ended
	September 28,		September 29,			September 30,
	2019		2018			2017
Current
Federal	$	67	$	7		$	13
State and local		790		473			446
		857		480			459
Deferred		—		(1,086	)		—
	$	857	$	(606	)	$	459

Income tax reconciliation

The provision for income taxes differs from income taxes computed at the United States federal statutory rate as a result of the following:

	Year Ended
	September 28,			September 29,			September 30,
	2019			2018			2017
Income tax provision at federal statutory tax rate	$	14,593		$	15,945		$	13,459
Impact of Partnership income not subject to    federal income taxes		(14,925	)		(15,939	)		(13,892	)
Permanent differences		162			65			3
Change in valuation allowance		115			(21,307	)		406
State income taxes		707			656			864
Remeasurement of net deferred tax assets (1)		—			19,941			—
Other		205			33			(381	)
Provision for income taxes - current and deferred	$	857		$	(606	)	$	459

(1) As described above, federal net deferred tax assets of the Corporate Entities were remeasured, pursuant to the 2017 Act, using the new 21% federal income tax rate and the full valuation allowance was adjusted accordingly.

Deferred tax assets and liabilities

The components of net deferred taxes and the related valuation allowance using currently enacted tax rates are as follows:

	Year Ended
	September 28,			September 29,
	2019			2018 (1)
Deferred tax assets:
Net operating loss carryforwards	$	38,914		$	38,672
Allowance for doubtful accounts		170			225
Inventory		231			291
Deferred revenue		615			661
AMT credit carryforward		513			1,086
Other accruals		1,416			1,661
Total deferred tax assets		41,859			42,596
Deferred tax liabilities:
Intangible assets		1,205			1,131
Property, plant and equipment		2,145			2,498
Total deferred tax liabilities		3,350			3,629
Net deferred tax assets		38,509			38,967
Valuation allowance		(37,996	)		(37,881	)
Net deferred tax assets	$	513		$	1,086

(1) As described above, federal net deferred tax assets of the Corporate Entities were remeasured, pursuant to the 2017 Act, using the new 21% federal income tax rate and the full valuation allowance was adjusted accordingly.