INCOME TAXES (Tables)

9 Months Ended

Sep. 30, 2013

Components of Net Income Tax Provisions Related to Special Items and Discontinued Operations [Table Text Block]

The components of the net provision related to special items were as follows:



	Nine Months Ended September 30,
In millions	2013			2012
Special items	$	(77	)	$	(87	)
Tax-related adjustments:
Temple-Inland acquisition	—			3
IRS audit settlement	(122		)	—
Mexican business restructuring	—			3
Other	2			—
Income tax provision (benefit) related to special items	$	(197	)	$	(81	)

Income Tax Payments, Net of Refunds [Table Text Block]

International Paper made income tax payments, net of refunds, as follows:



	Nine Months Ended September 30,
In millions	2013		2012
Income tax payments, net	$	224	$	41

Unrecognized Tax Benefits and Related Accrued Estimated Interest and Penalties [Table Text Block]

The following table presents a rollforward of unrecognized tax benefits and related accrued estimated interest and penalties for the nine months ended September 30, 2013:



In millions	Unrecognized Tax Benefits			Accrued Estimated Interest and Tax Penalties
Balance at December 31, 2012	$	(972	)	$	(104	)
Activity for three months ended March 31, 2013	99			20
Activity for the three months ended June 30, 2013	6			1
Activity for the three months ended September 30, 2013	29			13
Balance at September 30, 2013	$	(838	)	$	(70	)

- Definition

Tabular disclosure of tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities (i.e., uncertain tax positions) and other types of income tax contingencies, including: (1) the policy on classification of interest and penalties; (2) a tabular reconciliation of the total amounts of unrecognized tax benefits at the beginning and end of the period; the total amount(s) of: (3) unrecognized tax benefits that, if recognized, would affect the effective tax rate, and (4) interest and penalties recognized in each of the income statement and balance sheet; (5) for positions for which it is reasonably possible that the total amounts unrecognized will significantly change within 12 months of the reporting date the: (i) nature of the uncertainty, (ii) nature of the event that could occur that would cause the change, and (iii) an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made; and (6) a description of tax years that remain subject to examination by major tax jurisdictions.

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