Note 9—Income Taxes

Total income taxes were allocated as follows:


Income Tax Benefit/(Provision)	Quarter Ended September 30,					Nine Months Ended September 30,
	2011			2010		2011			2010
Loss before income taxes	$	70.5		$	97.5	$	248.5		$	364.5
Accumulated other comprehensive loss		14.2			2.7		14.0			31.5
Goodwill		(5.3	)		—		(5.3	)		—
Accumulated deficit		—			—		(6.0	)		—

	$	79.4		$	100.2	$	251.2		$	396.0

We classify reserves for tax uncertainties within Accrued expenses and Deferred credits and other in our Consolidated Condensed Balance Sheets, separate from any related income tax payable or deferred income taxes. Reserve amounts relate to any potential income tax liabilities (uncertain tax benefits ("UTB")) resulting from uncertain tax positions as well as potential interest or penalties associated with those liabilities. During the quarter and nine months ended September 30, 2011, our UTB, excluding related interest and penalties, did not change significantly from our UTB at December 31, 2010.

We file income tax returns, including returns for our subsidiaries, with federal, state, and foreign jurisdictions. We are under regular and recurring audit by the Internal Revenue Service ("IRS") on open tax positions, and it is possible that the amount of the liability for unrecognized tax benefits could change during the next twelve months. The IRS audit of our 2008 federal income tax year concluded during the quarter ended June 30, 2010. The IRS proposed an adjustment to our cancellation of debt income tax position which we have appealed. It is reasonably possible that this issue could be settled in the next twelve months with an estimated tax impact ranging from $0 to $70 million. Any tax impact of this settlement will have no impact on the Company's effective tax rate.

Under the American Recovery and Reinvestment Act of 2009, (the "ARRA"), the Company has received temporary federal tax relief under the Delayed Recognition of Cancellation of Debt Income, ("CODI"), rules. The ARRA contains a provision that allows for a deferral for tax purposes of CODI for debt reacquired in 2009 and 2010, followed by recognition of CODI ratably from 2014 through 2018. In connection with the debt that we reacquired in 2009 and 2010, we have deferred related CODI of $3.6 billion for tax purposes (net of Original Issue Discount (OID) interest expense, some of which must also be deferred to 2014 through 2018 under the ARRA). We are required to include one-fifth of the deferred CODI, net of deferred and regularly scheduled OID, in taxable income each year from 2014 through 2018. For state income tax purposes, certain states have conformed to the ARRA and others have not.