INCOME TAXES (Tables)

9 Months Ended

Sep. 30, 2015

Income Tax Disclosure [Abstract]

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	2015		2014
Income tax payments, net	$	118	$	193

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, 2015:

In millions	Unrecognized Tax Benefits			Accrued Estimated Interest and Tax Penalties
Balance at December 31, 2014	$	(158	)	$	(41	)
Activity for three months ended March 31, 2015	8			7
Activity for the three months ended June 30, 2015	—			(1		)
Activity for three months ended September 30, 2015	1			2
Balance at September 30, 2015	$	(149	)	$	(33	)

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	2015			2014
Special items	$	(70	)	$	(360	)
Tax-related adjustments:
Return to Accrual	23			—
Internal restructurings	(62		)	—
State legislative changes	—			10
Other	—			(1		)
Income tax provision (benefit) related to special items	$	(109	)	$	(351	)