Income Taxes	6 Months Ended
Jun. 30, 2011
Income Taxes [Abstract]
INCOME TAXES	6. INCOME TAXES The total amount of unrecognized benefit that would affect the effective tax rate, if recognized, was approximately $7.7 million as of June 30, 2011. It is the Company’s policy to recognize interest and penalties related to unrecognized benefits in its condensed consolidated statements of income as income tax expense. During the six months ended June 30, 2011, the Company increased liabilities by $0.1 million and increased interest and penalties by approximately $0.2 million. A total of approximately $1.5 million of interest and penalties is included in the amount of the liability for uncertain tax positions at June 30, 2011. The Company believes that it is reasonably possible that approximately $2.3 million of its current unrecognized tax benefit may be recognized within the next 12 months as a result of a lapse of the statute of limitations and settlements with taxing authorities. The Company, or one of its subsidiaries, files income tax returns in the U.S. federal jurisdiction and various state jurisdictions. The Company has extended the federal statute of limitations for Triad Hospitals, Inc. (“Triad”) for the tax periods ended December 31, 1999, December 31, 2000, April 30, 2001, June 30, 2001, December 31, 2001, December 31, 2002 and December 31, 2003. The Company is currently under examination by the Internal Revenue Service (“IRS”) regarding the federal tax return of Triad for the tax periods ended December 31, 2004, December 31, 2005, December 31, 2006 and July 25, 2007. The Company believes the results of this examination will not be material to its consolidated results of operations or consolidated financial position. With few exceptions, the Company is no longer subject to state income tax examinations for years prior to 2007 and federal income tax examinations with respect to Community Health Systems, Inc. federal returns for years prior to 2007. The Company’s federal income tax returns for the 2007 and 2008 tax years are currently under examination by the IRS. The Company believes the results of this examination will not be material to its consolidated results of operations or consolidated financial position. Cash paid for income taxes, net of refunds received, resulted in a net cash refund of $25.0 million and net cash paid of $78.8 million for the three months ended June 30, 2011 and June 30, 2010, respectively. Cash paid for income taxes, net of refunds received, resulted in a net cash refund of $25.7 million and net cash paid of $79.7 million for the six months ended June 30, 2011 and June 30, 2010, respectively.

Income Taxes

6 Months Ended

Jun. 30, 2011

6. INCOME TAXES

The total amount of unrecognized benefit that would affect the effective tax rate, if recognized, was approximately $7.7 million as of June 30, 2011. It is the Company’s policy to recognize interest and penalties related to unrecognized benefits in its condensed consolidated statements of income as income tax expense. During the six months ended June 30, 2011, the Company increased liabilities by $0.1 million and increased interest and penalties by approximately $0.2 million. A total of approximately $1.5 million of interest and penalties is included in the amount of the liability for uncertain tax positions at June 30, 2011.

The Company believes that it is reasonably possible that approximately $2.3 million of its current unrecognized tax benefit may be recognized within the next 12 months as a result of a lapse of the statute of limitations and settlements with taxing authorities.

The Company, or one of its subsidiaries, files income tax returns in the U.S. federal jurisdiction and various state jurisdictions. The Company has extended the federal statute of limitations for Triad Hospitals, Inc. (“Triad”) for the tax periods ended December 31, 1999, December 31, 2000, April 30, 2001, June 30, 2001, December 31, 2001, December 31, 2002 and December 31, 2003. The Company is currently under examination by the Internal Revenue Service (“IRS”) regarding the federal tax return of Triad for the tax periods ended December 31, 2004, December 31, 2005, December 31, 2006 and July 25, 2007. The Company believes the results of this examination will not be material to its consolidated results of operations or consolidated financial position. With few exceptions, the Company is no longer subject to state income tax examinations for years prior to 2007 and federal income tax examinations with respect to Community Health Systems, Inc. federal returns for years prior to 2007. The Company’s federal income tax returns for the 2007 and 2008 tax years are currently under examination by the IRS. The Company believes the results of this examination will not be material to its consolidated results of operations or consolidated financial position.

Cash paid for income taxes, net of refunds received, resulted in a net cash refund of $25.0 million and net cash paid of $78.8 million for the three months ended June 30, 2011 and June 30, 2010, respectively. Cash paid for income taxes, net of refunds received, resulted in a net cash refund of $25.7 million and net cash paid of $79.7 million for the six months ended June 30, 2011 and June 30, 2010, respectively.