INCOME TAXES	9 Months Ended
Sep. 30, 2014
Income Taxes Disclosure [Abstract]
Income Tax Disclosure [Text Block]	INCOME TAXES During the first quarter of 2013, the U.S. Supreme Court denied certiorari in UCC's research tax credit case. Through the denial of certiorari, the U.S. Court of Appeals decision denying UCC's tax credit claim for supplies used in process-related research and development at its manufacturing facilities became final. As a result of this ruling, UCC reversed the uncertain tax positions related to this matter. In addition, UCC recognized a tax charge of $41 million in the first quarter of 2013 included in "Provision for income taxes" in the consolidated statements of income. An audit settlement in the second quarter of 2013 resulted in a tax benefit of $22 million, included in "Provision for income taxes" in the consolidated statements of income and various balance sheet reclassifications from noncurrent to current accruals and receivables. The Corporation's accrual for interest and penalties associated with uncertain tax positions, including the matters that resulted in the adjustment of uncertain tax positions, are recognized as components of "Provision for income taxes" in the consolidated statements of income and were a benefit of $1 million for the three months ended September 30, 2014 (insignificant for the three months ended September 30, 2013). During the nine months ended September 30, 2014, the Corporation recognized a benefit of $4 million for the interest and penalties associated with uncertain tax positions (a benefit of $14 million for the nine months ended September 30, 2013).

INCOME TAXES

9 Months Ended

Sep. 30, 2014

INCOME TAXES

During the first quarter of 2013, the U.S. Supreme Court denied certiorari in UCC's research tax credit case. Through the denial of certiorari, the U.S. Court of Appeals decision denying UCC's tax credit claim for supplies used in process-related research and development at its manufacturing facilities became final. As a result of this ruling, UCC reversed the uncertain tax positions related to this matter. In addition, UCC recognized a tax charge of $41 million in the first quarter of 2013 included in "Provision for income taxes" in the consolidated statements of income. An audit settlement in the second quarter of 2013 resulted in a tax benefit of $22 million, included in "Provision for income taxes" in the consolidated statements of income and various balance sheet reclassifications from noncurrent to current accruals and receivables.

The Corporation's accrual for interest and penalties associated with uncertain tax positions, including the matters that resulted in the adjustment of uncertain tax positions, are recognized as components of "Provision for income taxes" in the consolidated statements of income and were a benefit of $1 million for the three months ended September 30, 2014 (insignificant for the three months ended September 30, 2013). During the nine months ended September 30, 2014, the Corporation recognized a benefit of $4 million for the interest and penalties associated with uncertain tax positions (a benefit of $14 million for the nine months ended September 30, 2013).