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Income Taxes
9 Months Ended
Sep. 27, 2016
Income Taxes [Abstract]  
Income Tax Disclosure [Text Block]
Income Taxes

The Company records income taxes using an estimated annual effective tax rate for interim reporting. The estimated annual effective tax rate may fluctuate due to changes in forecasted annual operating income; changes to the valuation allowance for deferred tax assets; changes to actual or forecast permanent book to tax differences; impacts from future tax settlements with state, federal or foreign tax authorities (such changes would be recorded discretely in the quarter in which they occur); or impacts from tax law changes. To the extent such changes impact the Company’s deferred tax assets/liabilities, these changes would generally be recorded discretely in the quarter in which they occur.

The Company's effective tax rates were 35.2% and 36.2% for the thirteen weeks ended September 27, 2016 and September 29, 2015, respectively. The decrease in the effective tax rate was primarily driven by an increased charitable deduction as a result of the Tax Relief Extension Act of 2015.

The Company's effective tax rates were 37.6% and 37.0% for the thirty-nine weeks ended September 27, 2016 and September 29, 2015, respectively. The increase in the effective tax rate was primarily driven by the recognition of $7.0 million of refranchising charges for which the Company cannot currently realize the associated tax benefit, partially offset by an increased charitable deduction as a result of the Tax Relief Extension Act of 2015.