(10) Income Taxes:

The following is a reconciliation of income taxes computed at the federal statutory rate to income taxes computed at the effective rate:



	For the three months ended				For the nine months ended
	September 30,				September 30,

	2015		2014		2015		2014

Consolidated tax provision at federal statutory rate	35.0	%	35.0	%	35.0	%	35.0	%
State income tax provisions, net of federal income
tax benefit	31.4		1.1		7.8		1.1
Tax reserve adjustment	(15.9)		5.5		(3.7)		0.6
Domestic production activities deduction	15.8		(16.9)		3.6		(5.3)
Changes in certain deferred tax balances	(9.5)		-		6.2		(1.7)
Federal research and development credit	5.4		(7.8)		1.1		(2.4)
All other, net	0.9		2.0		(0.3)		0.6
Effective tax rate	63.1	%	18.9	%	49.7	%	27.9	%

Income taxes for the nine months ended September 30, 2015 include the impact of an $11 million benefit primarily resulting from the adjustment of deferred tax balances due to state tax law changes. Income taxes for the three and nine months ended September 30, 2015 also include the impact of a $2 million benefit from the adjustment of federal research and development credits and a $7 million benefit from the domestic production activities deductions.

Income taxes for the nine months ended September 30, 2014 include the impact of a $4 million benefit from federal research and development credits, a $9 million benefit from the domestic production activities deduction and a $3 million benefit arising from state tax law changes, partially offset by a net increase in reserves for uncertain tax positions of $1 million.

Amounts pertaining to income tax related accounts of $71 million and $97 million are included in “Income taxes and other current assets” in the consolidated balance sheets as of September 30, 2015 and December 31, 2014, respectively.